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An Introduction to the law, practice and procedure of income - tax appeals / Cecil Aluthwela.

By: Material type: TextTextPublication details: Pannipitiya : Stamford Lake, 2015.Description: 226 p. ; 21 cm. Ad-Bc : Rs. 750.00ISBN:
  • 9789556583939
Subject(s): DDC classification:
  • 23 343.5493052
Contents:
1. Preliminary Consideration. 2. The Role of the Assessor and the Commissioner - General in Appeal Proceedings. 3. The Role of the Authorized Representative at Appeal Hearings. 4. Issues of Fact, of Law and mixed issues of Fact and Law in Tax Appeal. 5. Evidence in Tax Appeal. 6. Onus of proof in Tax Appeal. 7. The Proceeding before the Appellate Authorities and a Tax Tribunal. 8. The Tax Appeals Commission. 9. The Case Stated. 10. The Role of Court in a Reference of a Case Stated.
Item type: Book
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Holdings
Current library Collection Status Barcode
National Library and Documentation Services Board, Sri Lanka Sri Lanka Collection Available 1007591
National Library and Documentation Services Board, Sri Lanka Sri Lanka Collection Available 1000849
Total holds: 0

1. Preliminary Consideration.
2. The Role of the Assessor and the Commissioner - General in Appeal Proceedings.
3. The Role of the Authorized Representative at Appeal Hearings.
4. Issues of Fact, of Law and mixed issues of Fact and Law in Tax Appeal.
5. Evidence in Tax Appeal.
6. Onus of proof in Tax Appeal.
7. The Proceeding before the Appellate Authorities and a Tax Tribunal.
8. The Tax Appeals Commission.
9. The Case Stated.
10. The Role of Court in a Reference of a Case Stated.

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