Tabahu Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E979 of 2024) [2025] KETAT 233 (KLR) (Commercial and Tax) (16 May 2025) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 233
- Citation
- [2025] KETAT 233 (KLR)
- Decided
- 16 May 2025
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TypeTax AppealPostureAppeal from a decision to confirm an assessmentCoramCHRISTINE A. MUGA, ELISHAH N. NJERU, EUNICE N. NG’ANG’A, OLOLCHIKE S. SPENCER
Holding
The Tribunal finds and holds that the Appeal lacks merit and dismisses it.
Facts
Tabahu Investment Limited appealed against the Commissioner of Domestic Taxes' confirmation of an additional tax liability of Kshs 359,176,753.00 for the period January 2018 to December 2021. The Appellant claimed the Respondent erred in law and fact by subjecting non-existent income to income tax.
Issues
- Whether the Respondent erred in confirming its assessment
Reasoning
The Tribunal held that the Respondent did not err in confirming its assessment, as the Appellant failed to provide the requested documents and did not demonstrate that it incurred the expenditure in earning the income.
Outcome
Appeal dismissed
Orders
- Respondent's objection decision dated 23rd July 2024 be and is hereby upheld
- Each party to bear its own cost
Authorities cited
Cases cited (1)
- Commissioner of Domestic Taxes v Trical and Hard Limited (Tax Appeal E146 of 2020) [2022] KEHC 9927 (KLR)
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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