n Without Prejudice - Eish! This will (should) hurt Pravin : tax

Volume 7, Issue 11
  • ISSN : 1681-178X



The Tax Court may award costs in favour of a taxpayer where the claim of the Commissioner is held to be unreasonable or where the decision of the Tax Board contemplated in s83A of the Act is substantially confirmed (Income Tax Act (58 of 1962)). In addition, the Tax Court may award costs where the hearing of the tax appeal is postponed at the request of one of the parties or where the appeal has been withdrawn or conceded by one of the parties after a date of hearing has been allocated by the Registrar.

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