Karen Hospital Limited v Commissioner of Domestic Taxes (Appeal 1554 of 2022) [2023] KETAT 941 (KLR) (20 December 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 941
- Citation
- [2023] KETAT 941 (KLR)
- Decided
- 20 December 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision denying capital deductionCoramE.N Wafula, D.K Ngala, Muga, Gashindi, Ololchike, Diriye
Holding
The Tribunal finds the Preliminary Objection merited and the appeal improper in law.
Facts
Karen Hospital Limited applied for capital deduction for building and machinery. The Commissioner of Domestic Taxes denied the application and the hospital appealed.
Issues
- Whether the Preliminary Objection by the Respondent is merited.
- Whether the Appellant is qualified for capital deduction under Schedule Two of the ITA.
Reasoning
The Tribunal determined that the Respondent's letter of 29th July 2022 was not a tax decision and thus not appealable. The Appellant's appeal was improper as it was based on a non-decision.
Outcome
The appeal is dismissed.
Authorities cited
Legislation (1)
- Income Tax Act
Cases cited (1)
- Samuel Kamau Macharia & another v Kenya Commercial Bank Ltd & another
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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