25 February 2026 – Income Tax Act, 1962, and Tax Administration Act, 2011
Tax Law – appeal against disallowance of objection to additional income tax assessment in terms of the Income Tax Act 58 of 1962 and Tax Administration Act 28 of 2011 – Taxpayer pleading a new ground of appeal in the statement filed in terms of rule 32 of the Tax Court Rules (rule 32 statement) – whether on the correct interpretation of Tax Court Rule 32(3) the new ground of appeal in the rule 32 statement is permissible – appeal dismissed.
