Kenya Revenue Authority v Universal Corporation Ltd (Civil Appeal 150 of 2018) [2020] KECA 395 (KLR) (7 August 2020) (Judgment)
- Court
- Court of Appeal
- Case number
- 395
- Citation
- [2020] KECA 395 (KLR)
- Decided
- 7 August 2020
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeCivil AppealPostureAppeal from the High Court's judgment in a Judicial Review caseCoramR. N. Nambuye, W. Karanja, J. Mohammed
Holding
The appeal is dismissed with costs to the respondent
Facts
The Kenya Revenue Authority (KRA) demanded short levied taxes from Universal Corporation Ltd (UCL) on June 10, 2013, and the High Court dismissed the KRA's claims.
Issues
- KRA's demand for short levied taxes was unfair and unjust
- KRA's demand was unreasonable without justifications
- other companies' arrangements with KRA were irrelevant to the appeal
Reasoning
The court found that KRA's demand was unfair, unjust, and unreasonable without justifications. Other companies' arrangements were irrelevant to the appeal.
Outcome
Appeal dismissed
Orders
- Appeal dismissed with costs to the respondent
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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