Zimbabwe Sugar Sales (Private) Limited v Zimbabwe Revenue Authority

Key Issues

• {"issue_text":"Whether the Commissioner was justified in invoking s 98 of the Income Tax Act to determine the appellant's tax liability","issue_type":"law","dispositive":"yes","related_facts":"The appellant's arrangement with the mills, the 1963 Memorandum, the nil returns"}
• {"issue_text":"Whether the 5% estimation of gross turnover was appropriate","issue_type":"law","dispositive":"yes","related_facts":"The appellant's sales figures, the lack of disclosed income"}
• {"issue_text":"Whether the appellant's income should comprise commission plus expenses","issue_type":"law","dispositive":"yes","related_facts":"The terms of the 1963 Memorandum, the nature of the appellant's operations"}
• {"issue_text":"Whether s 45 of the Income Tax Act was properly invoked","issue_type":"law","dispositive":"yes","related_facts":"The appellant's tax returns, the Commissioner's satisfaction"}

Background