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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.