SHEENA FLOWERS (PVT) LTD & ORS v COMMISSIONER-GENERAL, ZIMBABWE REVENUE AUTHORITY 2012 (2) ZLR 280 (H)
Citation | 2012 (2) ZLR 280 (H) |
Case No | Judgment No. HH-427-12 |
Court | Income Tax Appeal Court, Harare |
Judge | Hlatshwayo J |
Heard | 12 October 2012 |
Judgment | 12 October 2012 |
Counsel | L T Biti, for the appellants |
Case Type | Income tax appeal |
Annotations | No case annotations to date |
Flynote
Revenue and public finance – income tax – deductions – allowable deductions – costs associated with export of goods – export market development expenditure entitling taxpayer to a double deduction – distinction from normal costs incurred for purposes of trade – costs incurred must relate to export market and be over and above usual expenses associated with export of goods – wholly and exclusively for export development
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