This is an application for a Declaratur. Its subject matter are the assessments issued by Respondent to Applicant on 17 January 2022 in respect of Applicant’s tax years, 2009, 2010, 2011, 2012 and 2013. In the Respondent’s eyes this application seeks to invalidate Notices of Assessment issued to the Applicant in January 2022 in terms of the Income Tax Act [Chapter 23:06] [the ITA]. The Assessments or Notices of Assessment in question were the result of an objection and Appeal processes which was determined to be invalid at law by the Supreme Court under judgment number SC148/21 refers delivered on... More
This appeal is about deductions made by the appellant [“Nestle”] in the tax years 2014 to 2018 which the respondent [“ZRA”] disallowed. Nestle argues that ZRA wrongly disallowed the deductions as the expenses had been genuinely incurred in the production of its income and therefore legitimately deducted. On the other hand, ZRA insists that the expenses fell outside the range of permissible deductions. More
The plaintiff herein is a former director of the defendant which is listed as a public company. The plaintiff’s claim, as amended, is for the transfer to him of 3,625,000 ordinary paid up shares in the defendant company (Innscor). In the alternative, he claims payment of the market value of such shares as at the date of judgement. More
On 5 September 2019, the respondent, who is a former chief executive officer of the applicant, sued the latter and five other defendants. He claimed certain specified sums of money against them. He alleged that the applicant, a legal entity which is registered according to the laws of Zimbabwe, and its co-defendants defamed him. More
The defendant was employed by the plaintiff as its Chief Executive Officer. As part of his employment benefits, he was granted occupation of a property known as number 31 Shottery Road, Greystone Park, Harare. The defendant’s contract of employment was terminated in June 2017. Thereafter parties have been in and out of court regarding the legality of the termination. To date the issue has not been finally determined. Upon termination of the employment contract, the plaintiff sued out summons against the defendant for ejectment, holding over damages including interest thereon and costs of suit on a higher scale. More
