Decisions Delivered by the Assessment Review Committee MR AZIZE MOHAMMAD MAMODE ALLY V/S DG, MRA V/S DIRECTOR GENERAL-MRA ARC/IT/247-18 This case concerned the lapsing of an Objection to an Assessment by virtue of S. 131B(4) of the Income Tax Act (ITA). It shows how, in very exceptional circumstances and for valid reasons, the ARC will...Read More

Decisions Delivered by the Assessment Review Committee SOCIÉTÉ DE LA DORDOGNE V/S THE REGISTRAR-GENERAL ARC/RG/57-21 This is a unique case where the Applicants lodged representations before the Assessment Review Committee (ARC) after being authorised to do so by the Supreme Court in SOCIETE DE LA DORDOGNE & ORS v THE REGISTRAR GENERAL [2021 SCJ 46]...Read More