Equity Group Holdings Limited v Commissioner of Domestic Taxes (Civil Appeal E069 & E025 of 2020) [2021]
Objection Decision made beyond the Statutory 60 days
“Section 51 (11) of the TPA is couched in peremptory terms. Having correctly found that the decision was made after the expiry of 60 days, the TAT had no legal basis to proceed as it did and to invoke article 159(2) (d). First, there was no d...
Access Restricted Content
This document contains deep analysis, precedent citations and expert commentary reserved for our premium members.
View our pricing plansAlready have a subscription? Sign In