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Supreme Court

BCM (Private) Limited v Zimbabwe Revenue Authority

[2023] ZWSC 6

Case Details

Court
Supreme Court
Date
26 January 2023
Citation
[2023] ZWSC 6
Judgment No.
SC 6/23
Outcome
unknown
Case Type
Appeal

Bench

Presiding
Uchena JA
Full Bench
Uchena JAMathonsi JAKudya JA
Areas of Law
Tax lawCivil procedure
Keywords
Question of lawQuestion of factLeave to appealIncome Tax Act
Tags
Income taxAppeal procedureLeave to appeal
legislation
Statutes Cited
  • Income Tax Act
  • Income Tax Act
ai analysis
Case Summary

Key Issues

  • {"issue_text":"Whether appellant’s appeal raised questions of law alone permitting appeal without leave under s 66(1)(a) Income Tax Act","issue_type":"procedural","dispositive":"yes","related_facts":"All seven grounds prefixed “erred at law” but attacked factual findings"}
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background
Facts of the Case

Background

Appellant appealed to Supreme Court against Special Court judgment upholding tax assessments for various years. Respondent objected that appeal required leave because it challenged factual findings. Court examined seven grounds of appeal and concluded all attacked factual findings, rendering notice of appeal a nullity.
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