Tax court : when costs may be awarded - whether court has jurisdiction to decide statutory provisions inconsistent with constitution - case no. VAT304, judgment of the Pretoria Tax Court, deliverd by Southwood J, President

Journal Title :

The Taxpayer

Citation :

(2006) 55 Taxpayer 53

S.A. Legislation :

Income Tax Act 58 of 1962 s. 83(17)

Constitution of the Republic of South Africa, 1996

Subject :

Jurisdiction

Courts

South Africa. Tax Court

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