ABD Limited and The Commissioner for South African Revenue Service
A quote from the Judgement…
As Zeffertt and Paizes remark in their textbook, when dealing with the value of expert evidence on conflicting opinions:
The resolution of the conflict between such rivals will generally not depend on credibility, but rather in the reasoning inherent in them.
A key takeaway for any expert witness is to provide the underlying rationale for every statement. Practical examples assist the court in understanding highly technical subject matter.