Commissioner for South African Revenue Service v Airports Company South Africa (785/2021) [2022] ZASCA 132 (7 October 2022)

Tax Administration Act 28 of 2011 – application for amendment to objection against an additional assessment - no procedure in the Act for amendment of an objection - taxpayer not entitled to amendment in terms of Uniform rule 28(1), read with rule 42(1), of the tax court rules.