Baker Hughes Eho Limited (Kenya Branch) v Commissioner of Legal Services and Board Coordination (Tax Appeal 1189 of 2022) [2023] KETAT 548 (KLR) (13 October 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 548
- Citation
- [2023] KETAT 548 (KLR)
- Decided
- 13 October 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a tax assessmentCoramE N Wafula, CYNTHIA B. MAYAKA, RO OLUOCH, E NG'ANG'A, AK KIPROTICH & B GITARI
Holding
The Tribunal found that the Respondent was justified in confirming the assessment, as the Appellant failed to provide crucial documents that could have helped the Respondent verify the accuracy of the WHT claims.
Facts
Baker Hughes Eho Limited (Kenya Branch) appealed against an assessment of Income tax and Withholding Tax by the Commissioner of Legal Services and Board Coordination. The Appellant claimed the assessment was overstated due to the method used to determine inter-company rental costs.
Issues
- Whether the Appellant's assessment of Income tax and WHT was justifiable
Reasoning
The Tribunal held that the Appellant did not provide necessary financial statements, purchase invoices, and other documents that could have supported its transactions and verified the accuracy of the WHT claims.
Outcome
Affirmed the assessment
Authorities cited
Legislation (1)
- Tax Procedures Act, 2015
Cases cited (1)
- Commissioner of Domestic Taxes v Altech Stream (Ea) Limited (2021) 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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