Transcription of IN THE TAX COURT HELD AT MEGAWATT PARK - …
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IN THE TAX COURT HELD AT MEGAWATT PARK - …
IN THE TAX COURT held AT MEGAWATT park . CASE NUMBER: 11773. Before Gildenhuys J. Accountant member: AC Geake Commercial member: S Tucker Heard on: 9 and 10 May 2007. Decided on: 5 October 2007. In case between: C (PTY) LTD Appellant and THE COMMISSIONER FOR THE SOUTH. AFRICAN REVENUE SERVICE Respondent JUDGMENT. GILDENHUYS J. [1] The appellant in this matter is a company duly registered and incorporated in terms of the Companies Act no 61 of 1973. The appellant's primary business is the award of licences to the security industry for the use of a computer programme which it developed, known as the CT Programme. [2] The case before the COURT relates to the assessment of the appellant for income tax in its 2004 year of assessment, covering the period from 1. March 2003 to 28 February 2004.
IN THE TAX COURT HELD AT MEGAWATT PARK CASE NUMBER: 11773 Before Gildenhuys J Accountant member: AC Geake Commercial member: S Tucker Heard on: 9 and 10 May 2007
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