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
INCOME TAX BURMEISTER & WAIN SCANDINAVIAN CONTRACTOR v THE DIRECTOR-GENERAL, MRA, ARC/IT/270-20 & ARC/VAT/131-20 FACTS: The MRA lapsed the objections of the Applicant for failing to pay the statutory 10% of the amount of tax claimed in the Notices of Assessment. ISSUE: The issue to be addressed by the ARC was the decision of the...Read More
ARC Findings/Rulings INCOME TAX Construction Cost Consultants Ltd v DG-MRA ARC/IT/350-17 Facts The Committee gave its decision in this case and the MRA is to take a stand in the VAT case – ARC/VAT/175-17. The MRA had issued an assessment totaling Rs 1,515,226 which was later revised to Rs 1,380,724 after the applicant lodged an...Read More
