SZ (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2020 (1) ZLR 315 (H)
Citation | 2020 (1) ZLR 315 (H) |
Case No | Judgment No. HH-142-20 |
Court | Special Court for Income Tax Appeals |
Judge | Kudya J |
Heard | 6 March 2018 |
Judgment | 13 February 2020 |
Counsel | D Tivadar, for the appellant |
Case Type | Income tax appeal |
Annotations |
Flynote
Revenue and public finance – income tax – tax assessments arising from mining operations – mining to produce material for manufacture of cement – no separate income from mining – calculation of income tax – effect of fraud, misrepresentation or wilful non-disclosure of facts – deductible expenses – calculation of interest and penalties
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