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Abrich Investments Limited v Commissioner of Legal Services & Board Coordination (Appeal E774 of 2025) [2026] KETAT 79 (KLR) (12 March 2026) (Judgment)

[2026] KETAT 79 (KLR) Tax Appeals Tribunal
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Court
Tax Appeals Tribunal
Case number
79
Citation
[2026] KETAT 79 (KLR)
Decided
12 March 2026
AI Summary Beta Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision to confirm additional assessmentsCoramDR. RODNEY ODHIAMBO OLUOCH, CYNTHIA B. MAYAKA, DR. ERICK KOMOLO, CAROLINE WESONGA
Holding

The appeal is dismissed, and the objection decision is upheld.

Facts

The Appellant, Abrich Investments Limited, objected to additional VAT and income tax assessments issued by the Respondent, Commissioner of Legal Services & Board Coordination. The Appellant filed a Notice of Appeal, and the Respondent issued an objection decision.

Issues

  1. Whether the Appellant's objection was validly lodged.
  2. Whether the Respondent's assessments were legally justified.

Reasoning

The Tribunal found that the Appellant's objection was validly lodged and that the Respondent's assessments were legally justified. The Appellant did not provide supporting documents for its objection, and the Respondent applied its best judgment based on the available information.

Outcome

Appeal dismissed, objection decision upheld

Orders

  • The appeal is hereby dismissed.
  • The objection decision dated 19th December 2024 be and is hereby upheld.
  • Each party shall bear its own costs.
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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