Income tax : search and seizure of documents warrant issued - application to have warrant set aside - Section 74D of Income Tax Act 58 of 1962 - Shelton v CSARS 2002 (2) SA 9 (SCA)

Journal Title :

The Taxpayer

Citation :

(2002) 51 Taxpayer 59

S.A. Cases Cited :

Shelton v CSARS 2002 (2) SA 9 (SCA)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 74D

Subject :

Judgments

Income tax

Searches and seizures

Warrants (Law)

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