Baitul Investments Limited v Commissioner of Investigations & Enforcement (Appeal 224 of 2018) [2021] KETAT 23 (KLR) (28 May 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 23
- Citation
- [2021] KETAT 23 (KLR)
- Decided
- 28 May 2021
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a Notice of Assessment and Objection DecisionCoramERIC NYONGESA WAFULA, GABRIEL M. KITENGA, CATHERINE N. MUTAVA, ABRAHAM K. KIPROTICH
Holding
The Objection Decision is upheld.
Facts
The Respondent conducted an investigation into the tax affairs of the Appellant and issued a Notice of Assessment. The Appellant filed a Notice of Objection, which was subsequently confirmed by the Respondent. The Appellant then filed an appeal against the Respondent's decision.
Issues
- Whether the Objection Decision was valid.
- Whether the Respondent erred in its decision to disallow the input VAT.
- Whether the Respondent erred in its decision to disallow purchase costs claimed by the Appellant.
Reasoning
The Appellant's arguments regarding the lack of legal provisions and reasons in the Objection Decision were not supported by the law.
Outcome
Appeal dismissed
Orders
- The Objection Decision dated 17th July 2018 confirming the assessment of the sum of Kshs. 438,137,615,00 is hereby upheld.
- Each party to Bear its costs.
Authorities cited
Legislation (3)
- Tax Procedures Act
- Income Tax Act
- Value Added Tax Act
Cases cited (1)
- Commissioner of Income Tax v Kencell Communications Limited (Now Airtel Kenya Limited) [2016] eKLR
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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