S (PVT) LTD v COMMISSIONER OF TAXES 1997 (2) ZLR 348 (S)
Citation | 1997 (2) ZLR 348 (S) |
Case No | Judgment No. S-151-97 |
Court | Supreme Court, Harare |
Judge | McNally JA, Korsah JA & Muchechetere JA |
Heard | 15 September 1997 |
Judgment | 30 September 1997 |
Counsel | A P de Bourbon SC, for the appellant |
Case Type | Income tax appeal |
Annotations | No case annotations to date |
Flynote
Revenue and public finance — income tax — Income Tax Act [Chapter 23:06] — allowable deductions — industrial buildings — buildings used mainly in connection with hotel business — manager's residence — requirement under Liquor Act [Chapter 14:12] that manager should reside on licensed premises — house thus used by hotel owner entirely in connection with hotel business
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.