MD (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2020 (2) ZLR 1302 (SC)
Citation | 2020 (2) ZLR 1302 (SC) |
Case No | Judgment No. HH-823-20 |
Court | Special Court for Income Tax Appeals, Harare |
Judge | Mafusire J |
Heard | 6 October 2020 |
Judgment | 23 December 2020 |
Counsel | T Zhuwarara, for the appellant |
Case Type | Income tax appeal: stated case |
Annotations |
Flynote
Interpretation of statutes – principles – fiscal legislation – normal rules apply – "golden rule" – primacy of – use of extrinsic material – when such may be used
Revenue and public finance – income tax – taxable income – allowable deductions – royalties paid to the State by mining companies – deductible expenses – distinction between revenue and capital expenses – tests applicable
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