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NPC v ZRA 2020 (2) ZLR 434 (SC)

2020 (2) ZLR p434

Citation

2020 (2) ZLR 434 (SC)

Case No

Judgment No. HH-529-20

Court

Special Court for Income Tax Appeals

Judge

Kudya J

Heard

29 January 2019; 1 February 2019

Judgment

17 August 2020

Counsel

S Hashiti, for the appellant
T Magwaliba, for the respondent

Case Type

Income tax appeal

Annotations

Flynote

Revenue and public finance – income tax – taxable benefits – education training – whether educational assistance rendered at discretion of employer to its employees constitutes a taxable benefit – gross income – general and additional definitions

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