Saniken (K) Limited v Commissioner of Investigations & Enforcement (Appeal 229 of 2018) [2021] KETAT 90 (KLR) (23 April 2021) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 90
- Citation
- [2021] KETAT 90 (KLR)
- Decided
- 23 April 2021
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a Tax AssessmentCoramMadan, Kriegler
Holding
The Appellant's claims for input VAT and deduction of costs were not allowed.
Facts
The Appellant, Saniken (K) Limited, filed a Notice of Objection contesting the Respondent's assessment of Kshs. 231,202,367.52, which included Kshs. 80,418,214.79 principal VAT and Kshs. 150,784,152.73 principal Corporation Tax. The Respondent issued an Objection Decision confirming the assessment.
Issues
- Whether the Objection Decision was valid.
- Whether the Respondent erred in disallowing input VAT.
- Whether the Respondent erred in disallowing purchase expenses.
Reasoning
The Respondent argued that the Appellant did not provide sufficient evidence to support its claims, and that the Respondent had already confirmed the assessment in the Objection Decision.
Outcome
Affirmed
Orders
- Input VAT and deduction of costs claimed by the Appellant were not allowed.
Authorities cited
Legislation (3)
- Tax Procedures Act
- Value Added Tax Act
- Income Tax Act
Cases cited (2)
- Metcash Trading Limited v Commissioner for the South African Revenue Service and Another
- Tax Appeal No. 108 of 2017 Roshina Timber Mart vs Commissioner of Domestic Taxes
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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