Read the full judgment text of HCIA 000001/2006 on BabelCite. This HCIA judgment was delivered on 28 April 2006.
1. The Inland Revenue Board of Review heard an appeal by Mr Sawhney, Subhas Chander (“the Taxpayer”) against determinations of the Deputy Commissioner of Inland Revenue dated 28 January 2005 confirming salaries tax assessments against the Taxpayer for the years 1996/1997, 1998/1999 and 2000/2001. On 8 August 2005, the Board handed down its decision, annulling all three assessments. The Commissioner appeals against the Board’s decision by way of case stated in the following terms: