DEB (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2019 (3) ZLR 722 (SC)
Citation | 2019 (3) ZLR 722 (SC) |
Case No | Judgment No. HH-664-19 |
Court | Special Court for Income Tax Appeals, Harare |
Judge | Kudya J |
Heard | 13 September 2017 |
Judgment | 11 October 2019 |
Counsel | D Tivadar, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Revenue and public finance – income tax – deductions – payment of fees for royalties and technical services – whether deductions claimed by the appellant were all incurred in the course of trade or for the purposes of the production of income – assessment – reopening of – when Authority may re-open assessment
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