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K v COMMISSIONER OF TAXES 1993 (1) ZLR 142 (S)

1993 (1) ZLR p142

Citation

1993 (1) ZLR 142 (S)

Case No

Details not supplied

Court

Supreme Court, Harare

Judge

Gubbay CJ, Korsah JA & Ebrahim JA

Heard

16 March 1993

Judgment

26 March 1993

Counsel

A P de Bourbon SC for the appellant
M J Gillespie for the respondent

Case Type

Income tax appeal

Annotations

Link to case annotations

Flynote

Appeal — income tax — appeal involving questions of fact — approach by court in such cases

Revenue and public finance — income tax — gross income — source of income — employee of Zimbabwe firm being seconded to organization outside Zimbabwe but being paid an allowance by Zimbabwean firm — such allowance deemed to have been accrued from source in Zimbabwe and as such taxable

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