Family Fashion Clothing v Commissioner of Investigations & Enforcement (Appeal 226 of 2018) [2021] KETAT 27 (KLR) (23 April 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 27
- Citation
- [2021] KETAT 27 (KLR)
- Decided
- 23 April 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from an Objection DecisionCoramCatherine N. Mutava, Abraham K. K1protch
Holding
The Appeal is dismissed, and the Objection Decision is upheld.
Facts
The Appellant, Family Fashion Clothing, is a garments company that purchased fabric and accessories and used them to manufacture garments. The Respondent, Commissioner of Investigations and Enforcement, conducted an investigation and issued an assessment and Objection Decision demanding VAT and Corporation Tax from the Appellant.
Issues
- Whether the Objection Decision was valid.
- Whether the Respondent erred in disallowing the input VAT claimed by the Appellant.
Reasoning
The Respondent established that the Appellant failed to provide required documents to support its Objection, and the Tribunal found that the Respondent acted within its mandate.
Outcome
Appeal dismissed, Objection Decision upheld
Orders
- The Appeal is hereby dismissed.
- The Objection Decision dated 26th July, 2018 is valid and the tax demand for Kshs. 359,542,702.00 is hereby upheld.
- Each party to bear its costs.
Authorities cited
Legislation (3)
- Tax Procedures Act
- Income Tax Act
- Value Added Tax (VAT) 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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