Legal Counsel – Dispute Resolution & Judgments – High Court: 2025–2023

Mar 15, 2023 | Uncategorised

15 March 2023 – Companies Act, 2008, Income Tax Act, 1962, and Tax Administration Act, 2011

Henque 3935 CC t/a PQ Clothing Outlet (in Business Rescue) v CSARS (2020/35790) [2023] ZAGPJHC (7 March 2023)

Understatement penalty: Whether the Tax Court, having found that SARS had failed to establish that the taxpayer’s understatement of its taxable income resulted from a failure to take reasonable care completing its return, was nonetheless entitled to impose a 25% penalty, SARS having failed to plead a case for the imposition of a penalty on any ground other than the one it failed to prove.

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