LFC ZIMBABWE LTD v ZIMBABWE REVENUE AUTHORITY 2020 (1) ZLR 633 (H)
Citation | 2020 (1) ZLR 633 (H) |
Case No | Judgment No. HH-227-20 |
Court | Special Court for Income Tax Appeals, Harare |
Judge | Kudya J |
Heard | 7 June 2018; 11 June 2018 |
Judgment | 13 January 2020 |
Counsel | A P de Bourbon, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Revenue and public finance – income tax – assessment – deductions – capital item of expenditure excluding general deduction – what is – deductions for consumable spare parts unutilized at year end – removal of overburden on a mining location producing limestone in the course of cement manufacturing – capital allowances for computer software
Words and phrases – "development" on mining location (Income Tax Act [Chapter 23:06], Fifth Schedule, para 1(1)(a)(iii))
Words and phrases – "works" on mining location (Income Tax Act [Chapter 23:06], Fifth Schedule, para 1(1)(a)(i))
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