| 20/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 3/59 |
Decided: 3 March, 1959 |
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Dependents' allowance - It is not within the powers of the board to augment allowances set by law - article 22(1)(c), Income Tax Act, since repealed
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The taxpayer submitted an "appeal" to the effect that, considering the rise in the cost of living, the deductible maintenance allowances were far too low. The Board would not even consider the merits of the case once it is not within its power (but Parliament's) to change the provisions of the law.
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