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ZIMBABWE REVENUE AUTHORITY v STANBIC BANK ZIMBABWE LTD 2019 (1) ZLR 394 (S)

2019 (1) ZLR p394

Citation

2019 (1) ZLR 394 (S)

Case No

Judgment No. S-13-19

Court

Supreme Court, Harare

Judge

Guvava JA, Mavangira JA & Ziyambi AJA

Heard

22 May 2017;

Judgment

22 February 2019

Counsel

T Magwaliba, for the appellant
A P de Bourbon SC, with D Ochieng, for the respondent

Case Type

Income tax appeal

Annotations

Flynote

Revenue and public finance – income tax – allowable deductions – deductions of a capital nature – special initial allowance for purchase of articles used for the purpose of trade – need for taxpayer to elect to apply for special initial allowance – articles – meaning of – whether includes computer software

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