Income Tax Act, 1962 (Act No. 58 of 1962)

Rules

Rules prescribing the procedures to be observed in lodging objections and noting appeals against assessments, the procedures for alternative dispute resolution and the conduct and hearing of appeals before a tax court

Part A : Objections, Appeals and Alternative Dispute Resolution

12. Issues in appeal
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The issues in any appeal to the Court will be those defined in the statement of the grounds of assessment read with the statement of the grounds of appeal.