Income Tax Act, 1962 (Act No. 58 of 1962)
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
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.
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Immigration Act, 2002