Burden of proof: a historical and theoretical analysis of some aspects of the following concepts in relation to the interpretation of Section 82 of Act 58 of 1962: income, assessment, objection and appeal

A clear understanding of Section 82 of the Income Tax Act No 58 of 1962 [the Act] is of great practical consequence toothed tax consultant. Indeed, many a well chartered voyage: In the uncertain stormy ocean of taxation litigation has floundered on some deep hidden Jagged edge of the iceberg “burden...

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