Kenyan case law
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Stefanutti Stocks Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 18 of 2020) [2025] KETAT 185 (KLR) (14 March 2025) (Judgment)
✦ The Tribunal finds that the disallowed salary expenses are not allowable costs pursuant to Section 15 of the Income Tax Act.
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Jarso v Commissioner of Investigations & Enforcement (Tax Appeal E453 of 2024) [2025] KETAT 190 (KLR) (14 March 2025) (Judgment)
✦ The Tribunal finds that the Respondent’s assessments were not in contravention of the law.
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Standard Chartered Bank Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E402 of 2024) [2025] KETAT 170 (KLR) (14 March 2025) (Judgment)
✦ The Tribunal found the Appeal competent and that tax overpayments can only be recovered through the refund process under Section 47 of the TPA.
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Panari Centre Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E863 of 2024) [2025] KETAT 169 (KLR) (14 March 2025) (Judgment)
✦ The confirmation of assessment notice dated 26th June 2024 was time barred pursuant to Section 51(11) of the TPA, and the Appellant's notice of objection stood allowed by operation of law.
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Pentium Gas Station Limited v Commissioner of Investigation and Enforcement (Tax Appeal E399 of 2024) [2025] KETAT 167 (KLR) (14 March 2025) (Judgment)
✦ The income tax assessments for the 2017-2018 years of income are time barred and the VAT assessments for the period 2017 to 20th September 2018 are also time barred.
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Jiangxi Jing Tai Water Conservancy Ltd (JJT) v Commissioner Investigation & Enforcement Department (Tax Appeal E364 of 2024) [2025] KETAT 189 (KLR) (14 March 2025) (Judgment)
✦ The Tribunal found that the Respondent was justified in invalidating the Appellant’s objection and that the Respondent did not err in applying the bank analysis method. The Tribunal also found that the Respondent did not err in disallowing the Appellant's input tax and expenses. However, the Tribunal found that the Respondent erred in disallowing the Appellant's losses carried forward.
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Africa Gas and Oil Company Limited v Commissioner of Domestic Taxes (Tax Appeal E504 of 2024) [2025] KETAT 196 (KLR) (Commercial and Tax) (14 March 2025) (Judgment)
✦ The Appellant is entitled to a VAT refund for excess input tax arising from zero-rated supplies of LPG.
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Equip Agencies Limited v Commissioner of Legal Services and Board Coordination & another (Tax Appeal E424 of 2024) [2025] KETAT 183 (KLR) (Commercial and Tax) (14 March 2025) (Judgment)
✦ The Tribunal dismissed the appeal and upheld the Respondents' objection decision.
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Musraj Petroleum Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E395 of 2024) [2025] KETAT 166 (KLR) (Civ) (6 March 2025) (Judgment)
✦ The Appeal is improperly brought before the Tribunal and must be struck out.
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Mwatela v Commissioner of Domestic Taxes (Miscellaneous Application E064 of 2025) [2025] KETAT 165 (KLR) (28 February 2025) (Ruling)
✦ The application is allowed, and the applicant is granted leave to file her Notice of Appeal, Memorandum of Appeal, and Statement of Facts out of time.
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Weihai International Economic & Technical Cooperative Company Limited v Commissioner of Domestic Taxes (Tax Appeal E789 of 2023) [2025] KETAT 182 (KLR) (28 February 2025) (Judgment)
✦ The Respondent's Objection decision dated 27th July 2023 was valid and within the statutory time limit. The decision was complete and contained the findings and reasons for the decision.
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D.T Dobie & Company Ltd v Commissioner of Customs and Boarder Control (Appeal E360 of 2024) [2025] KETAT 186 (KLR) (28 February 2025) (Judgment)
✦ The Tribunal found that the Respondent's assessments were in contravention of the law and the review decision was unjustified.
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Branch International Limited v Commissioner of Domestic Taxes (Tax Appeal E850 of 2024) [2025] KETAT 191 (KLR) (28 February 2025) (Judgment)
✦ The assessment was within statutory timelines and the Respondent was justified in disallowing the Appellant's expenses.
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Nyanyuki v Commissioner of Domestic Taxes (Tax Appeal E572 of 2024) [2025] KETAT 201 (KLR) (28 February 2025) (Judgment)
✦ The Appeal is valid, and the Respondent was justified in confirming the assessments.
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Manchester Outfitters Limited v Commissioner of Domestic Taxes; Kenya Commercial Bank Limited & another (Interested Parties) (Tax Appeal E843 of 2023) [2025] KETAT 181 (KLR) (28 February 2025) (Judgment)
✦ The Respondent is not bound by the existing payment plan due to the Appellant's default in September 2023, and the agency notices are upheld.
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Edge Worth Properties Limited v Commissioner of Legal Services and Board Coordination (Tribunal Appeal E993 of 2024) [2025] KETAT 187 (KLR) (28 February 2025) (Judgment)
✦ The Tribunal finds that the Respondent did not violate the law in issuing the assessment dated 30th April 2024.
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Qaswara Traders Limited v Commissioner of Customs and Border Control (Tax Appeal E079 of 2025) [2025] KETAT 162 (KLR) (Civ) (28 February 2025) (Ruling)
✦ The Tribunal allows the Applicant's application for extension of time to file an appeal out of time.
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Natures Limited v Kenya Revenue Authority (Tax Appeal E639 of 2024) [2025] KETAT 192 (KLR) (Civ) (28 February 2025) (Judgment)
✦ The Tribunal finds that the assessments for VAT, Excise duty, and WHT issued beyond the statutory time limit are invalid.
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Athi Water Works Development Agency v Commissioner of Legal Services and Board Coordination (Miscellaneous Application E061 of 2025) [2025] KETAT 161 (KLR) (28 February 2025) (Ruling)
✦ The application is granted, and the interim orders are issued.
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Tazama Commodities Limited v Commissioner of Investigations and Enforcement (Tax Appeal E103 of 2024) [2025] KETAT 188 (KLR) (Civ) (28 February 2025) (Judgment)
✦ The Respondent's decision to confirm the disputed tax liability is upheld. The Appellant's allegations of error are unfounded.
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Kenya Breweries Limited v Commissioner of Domestic Taxes (Tax Appeal 706 of 2021) [2025] KETAT 164 (KLR) (28 February 2025) (Judgment)
✦ The Tribunal allowed the appeal and set aside the assessments.
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Reckitt Benckiser Services (Kenya) Limited v Commissioner of Customs and Border Control (Tax Appeal E471 of 2024) [2025] KETAT 163 (KLR) (28 February 2025) (Ruling)
✦ The Tribunal allowed the filing of additional documents by the Applicant
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Car And General Kenya PLC v Commissioner of Domestic Taxes (Miscellaneous Application E134 of 2024) [2025] KETAT 194 (KLR) (Civ) (27 February 2025) (Ruling)
✦ The Tribunal grants the Appellant's application for extension of time to appeal out of time.
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Beast in Town Hardware v Commissioner for Domestic Taxes (Tax Appeal E1468 of 2024) [2025] KETAT 193 (KLR) (Commercial and Tax) (27 February 2025) (Ruling)
✦ The Appellant's application for leave to extend time to file appeal documents and seek interim relief is dismissed
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SBM Bank Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E419 of 2024) [2025] KETAT 137 (KLR) (21 February 2025) (Judgment)
✦ The Respondent erred in law and fact by assessing excise duty on amounts that are not subject to excise duty under the Excise Duty Act.