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Tat Appeal No. 246 Of 2023 St. Theresa Industrial Ltd Vs. Commissioner of Domestic Taxes

An Objection Decision is inadequate for not providing the statement of findings and written reasons for the decision as contemplated under Section 51 (10) of the TPA.

“The Tribunal finds and holds that in as much as the Objection Decision was made in time, it was inadequate for not providing t...