NT ZIMBABWE (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2020 (1) ZLR 728 (H)
Citation | 2020 (1) ZLR 728 (H) |
Case No | Judgment No. HH-257-20 |
Court | Special Court for Income Tax Appeals, Harare |
Judge | Kudya J |
Heard | 13 June 2018 |
Judgment | 25 March 2020 |
Counsel | A P de Bourbon SC, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Revenue and public finance – income tax – assessment – self-assessment – misrepresentation by taxpayer – what constitutes – bad debt deductions – basis for – disallowances – onus of proof – use of tax assessor's handbook by taxpayer – when allowed – penalties – purpose and assessment of
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