CT (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2019 (3) ZLR 1102 (H)
Citation | 2019 (3) ZLR 1102 (H) |
Case No | Judgment No. HH-761-19 |
Court | Special Court for Income Tax Appeals, Harare |
Judge | Ndou AJ |
Heard | |
Judgment | 22 November 2019 |
Counsel | D Tivadar, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Revenue and public finance – income tax – rates of tax – concessionary rates of tax applicable to taxpayer conducting manufacturing operations – tobacco company – heavily involved in processing and other aspects of production and supervising manufacture by another company – entitled to concessionary rate
Words and phrases – "conduct" manufacturing operations – includes coordinating or orchestrating such operations
This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.