ECC 39/58

This case involved the income tax due and tax exemption status of a doctor. The court had incorrectly argued he did not qualify for the exemption because of the educational qualifications he held.

Background

A doctor objected to the tax authority's assessment of his revenue over the period from 31/12/1974 to 01/05/1975 and the dispute was referred to the committee of appeals. The committee decided to dismiss the assessment and exempt the doctor from paying the taxes for the period. The tax authority filed a case to appeal this decision.

The court ruled that the decision made by the committee should be dismissed and upheld the assessments.

The doctor appealed the ruling before the court of appeal. The court abandoned the appealed ruling and rejected the case.

Decision