China Railway No. 5 Engineering Group Co. Ltd v Commissioner of Domestic Taxes (Tax Appeal 197 of 2023) [2023] KETAT 977 (KLR) (11 December 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 977
- Citation
- [2023] KETAT 977 (KLR)
- Decided
- 11 December 2023
AI Summary
Beta
Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppellant seeks to file additional documents and admit them as evidenceCoramERIC NYONGESA WAFULA, ELISHAH N. NJERU, MUTISO MAKAU, EUNICE N. NG’ANG’A, ABRAHAM K. KIPTROTICH
Holding
The Tribunal is inclined to allow the Appellant to file a Supplementary Statement of Facts and additional documents
Facts
The Appellant, China Railway No. 5 Engineering Group Co. Ltd., opposed the Respondent's Objection decision, claiming the Respondent did not provide primary documentary evidence.
Issues
- Whether to allow the Appellant to file additional documents in support of its appeal
- Whether the evidence sought to be relied on is needful and not meant to patch up an applicant's case on appeal
Reasoning
The evidence was in the possession of the applicant during the trial but not produced because the parties knew the mutual agreement process had collapsed and resorted to the appeal before the Tribunal.
Outcome
The Appellant is granted leave to file a Supplementary Statement of Facts and additional documents
Orders
- The Appellant to file and serve the Supplementary Statement of Facts and additional documents within 15 days of the date of delivery of this Ruling
- The Respondent to file and serve the Supplementary Statement of Facts and additional documents within 15 days of being served by the Appellant
Authorities cited
Cases cited (5)
- Tax Appeals Tribunal Act, No. 40 laws of Kenya
- Commissioner of Income Tax v Total Kenya Limited
- Tarmohamed & Another v. Lakhani & Company
- Wanjie & Others v. Sakwa & Others
- Mohamed Abdi Mahmud v Ahmed Abdullahi Mohamed & 3 Others
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.
Loading judgment…