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D Respondent Neutral citation: Commissioner, South African Revenue Services v South African Custodial Services (Pty) Ltd (131/11) 2011 ZASCA 233 (30 November 2011) Coram: Brand, Maya, Cachalia and Mhlantla JJA and Plasket AJA Heard: 7 November 2011 Delivered: 30 November 2011 Summary: Income Tax Act 58 of 1962 s 79A finality of assessment whether letter from Commissioner a revised assessment s 22(2A) deductibility of cost of building prison in terms of concession.

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