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In a case heard by the High Court recently, one of the issues considered was the meaning of the term “grounds for assessment” for the
I-CA(N)T BELIEVE THIS: RIGHT CONCLUSION, WRONG REASON (WITH RESPECT) AND TACTICS TO REFUSE A TAX DEDUCTION?
The High Court handed down judgment in the matter between I-CAT International Consulting (Pty) Ltd v CSARS  recently, in which the court had to