- Flynote
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Income and value added tax – Tax Administration Act 28 of 2011
– powers of tax court to alter assessment under s 129(2)(b) – whether SARS proved that the methods of assessment used were reasonable – whether the tax court ought
to have remitted the assessment - s 89 quat interest.
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Cited documents 16
Judgment 12
Legislation 4
1. | Constitution of the Republic of South Africa, 1996 | 4487 citations |
2. | Promotion of Administrative Justice Act, 2000 | 2228 citations |
3. | Income Tax Act, 1962 | 1590 citations |
4. | Tax Administration Act, 2011 | 245 citations |