Afya X-Ray Centre Limited v Commissioner of Domestic Taxes (Appeal 70 of 2017) [2019] KETAT 25 (KLR) (17 December 2019) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 25
- Citation
- [2019] KETAT 25 (KLR)
- Decided
- 17 December 2019
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a domestic tax assessmentCoramMakau
Holding
The Respondent’s assessment was justified in law.
Facts
The Appellant, Afya X-Ray Centre Limited, was audited by the Commissioner of Domestic Taxes (CDT) for the period 2012-2015. The audit found under-declaration of sales and non-deduction of PAYE from staff salaries. The CDT assessed additional taxes of Kshs. 59,010,668.
Issues
- Whether the Respondent’s assessment was justified in law
Reasoning
The Tribunal found that the Respondent had a valid basis for the assessment, including adjustments for contra-entries, returned cheques, and inter-account transfers. The Tribunal also upheld the assessment of under-declared income and non-deduction of PAYE.
Outcome
Affirmed
Authorities cited
Legislation (2)
- Income Tax Act
- Kenya Revenue Authority Act
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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