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Salsa Global Investment Co. Limited vs. Commissioner of Domestic Taxes

Failure to Seek Leave to File an Appeal Out of Time

‘‘flowing from the above, this Tribunal finds that this Appeal was filed out of time without seeking and obtaining prior leave of the Tribunal. The Appeal is thus found to be defective for being in contravention of the law and hence the Tribunal lacks the requisite jurisdiction to hear and determine the same.’’

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