DEF Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24578)
DEF Mining (Pty) Ltd v Commissioner for the South African Revenue Service (IT 24578) [2021] ZATC 25 (27 January 2021)
The court found that the applicant had previously abandoned and waived the section 11(a) ground by not including it in its Rule 32 Statement and by making admissions that the expenditure was capital in nature. The applicant failed to provide a reasonable explanation for the withdrawal of these admissions or for the delay in seeking the amendment. The introduction of Annexure 'DEF' would require the respondent to address new factual matters not previously presented, causing prejudice. The applicant did not take the court into its confidence regarding the change in legal advice or the reasons f…
Source excerpt
- Income Tax Deductions
- Tax Court Rules
- Amendment Of Pleadings
- Onus Of Amendment
- Capital Vs Revenue Expenditure