Final appeals procedure applies civil procedure rules to tax appeals; appellate costs discretionary and orders must be implemented. Section 368 imports the Code of Civil Procedure rules for appeals into tax appeals under section 367, makes appellate costs subject to the tribunal's ... Summary
Final appeals procedure applies civil procedure rules to tax appeals; appellate costs discretionary and orders must be implemented.
Section 368 imports the Code of Civil Procedure rules for appeals into tax appeals under section 367, makes appellate costs subject to the tribunal's discretion, and obliges giving effect to any variation or reversal of a High Court judgment in accordance with the implementation mechanism provided in section 365(10).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
