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The Tax Appeal Tribunal (TAT) has ruled that it is not bound by the strict rules of evidence contained in the Evidence Act while performing its functions as an administrative tribunal charged with the responsibility of entertaining disputes between taxpayers and tax authorities.
This ruling underscores the importance of speedy resolution of tax disputes through a flexible framework which may be undermined if the tribunal operates strictly like a conventional court and follows strict procedural rules.
See our alert below for details.
Download TAT Affirms Self as Administrative Tribunal_PwC Alert
Download TAT ruling on its administrative body status
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