Decisions Delivered by the Assessment Review Committee 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 exercise its discretion in the interest of justice and in all fairness […]
Decisions Delivered by the Assessment Review Committee 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] – where the Applicants had applied for a […]
INCOME TAX FACTS: ISSUE: HELD: countenance an objection are not sending the revenue authorities up in a wild goose-chase. FACTS: ISSUE: HELD: CUSTOMS FACTS: ISSUE: HELD: considered and approved the principles applicable in cases of this type. They are as follows: REGISTRAR GENERAL FACTS: ISSUE: HELD: SELECTED JUDGMENTS OF THE SUPREME COURT FACTS: ISSUE: HELD: […]
ARC Findings/Rulings INCOME TAX Construction Cost Consultants Ltd v DG-MRA ARC/IT/350-17 Facts Issue Held The committee found in favour of the Applicant in view of the factual inconsistencies, procedural shortcomings, and absence of reliable evidence from the MRA to substantiate its claims, and in contrast to the credible, supported, and consistent submissions by the Applicant. […]
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