Selected Court Cases /የተመረጡ ፍርዶች

  • Gizachew Silesh Chane Editor-in-Chief
Keywords: period of limitations, house allowance, income tax, possession of land, heirship to land

Abstract

These case reports initially originated from the decisions of the courts from Amhara Regional State and then reviewed by the Federal Supreme Court Cassation Division. The First case concers period of limitations on land in which the controversy is when the period of limitation begins to count, from the time of possession or from the time the possesser claims certificate of heirship. The case is finally settled in that period of limitation begins to count from the time the possessor took possession.  The second case concern whether house allowance should be subject to taxation. The final settlement is that house allowance is part of employement income and in the abscence explicit exemption, it is subject to income tax deduction.

Author Biography

Gizachew Silesh Chane, Editor-in-Chief
  • Gizachew Silesh Chane

Gizachew has earned LL.M in Maritime Law from University of Oslo (2017), LL.M in Business Law from Addis Ababa University (2010), LL.B degree from Addis Ababa University School of Law (2006), and BA degree in economics from Bahir Dar University (2015).

Gizachew is currently working as assistant professor of Business Law at Bahir Dar University, and as Consultant and attorney at Law.  With over 15 years working experience in teaching and advisory services, he has been engaged in teaching and training activities extensively. He teaches law of business organizations, corporate governance and finance, alternative dispute resolution (ADR), and Law of Financial Institutions and Markets, among others. He also advises postgraduate students in different universities of Ethiopia on their dissertation.

Specifically for the last 3 years, as of October 2019, he is serving as director of legal service directorate for technology institutes of Bahir Dar University, responsible for advising the administration human resource management, training the staff and the administration on employment issues, among others. He has also undertaken problem solving research on legal matters in collaboration with NGOs, notably with USAID Ethiopia in which he won and delivered, together with associates, two successive researches in 2021 and 2022. Gizachew has published a number of research works in various areas of law.

 

Published
2022-09-29
How to Cite
Chane, G. S. (2022). Selected Court Cases /የተመረጡ ፍርዶች. Bahir Dar University Journal of Law, 11(2), 285-295. https://doi.org/10.20372/bdujol.v11i2.1239
Section
Case Reports