BT (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2014 (2) ZLR 640 (H)
Citation | 2014 (2) ZLR 640 (H) |
Case No | Judgment No. HH-617-14 |
Court | High Court, Harare |
Judge | Kudya J |
Heard | 22 July 2014; CAV |
Judgment | 12 November 2014 |
Counsel | A P de Bourbon SC, for the appellant |
Case Type | Civil appeal |
Annotations | No case annotations to date |
Flynote
Appeal – income tax – appeal against decision of Commissioner of Revenue Authority – nature of appeal – appeal a broad appeal, with rehearing of evidence – court not restricted to evidence provided to Commissioner – court entitled to exercise its own discretion
Revenue and public finance – income tax – appeal – against decision of Commissioner of Revenue Authority – nature of appeal – appeal a broad appeal, with rehearing of evidence – court not restricted to evidence provided to Commissioner – court entitled to exercise its own discretion
Revenue and public finance – income tax – deductions allowable – doubtful and bad debts – what constitute such debts – debtor issuing acknowledgment of debt – debtor's inability to pay established – deductions allowed
Revenue and public finance – Reserve Bank – powers of – issue of bonds in lieu of repayment of debt – no lawful authority for Bank to issue such bonds – bonds merely having effect of acknowledgment of debt
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