Kenyan case law
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Jadveck General Agencies Limited v Commissioner of Domestic Taxes (Appeal E592 of 2024) [2024] KETAT 1302 (KLR) (26 July 2024) (Ruling)
✦ The Tribunal allowed the application and granted leave to file the appeal out of time.
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Indent Limited v Commissioner of Domestic Taxes (Appeal E425 of 2023) [2024] KETAT 1301 (KLR) (26 July 2024) (Judgment)
✦ The Appeal is not properly before the Tribunal.
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Haven Agencies Ltd v Commissioner of Legal Services and Board Coodination (Tax Appeal E604 of 2024) [2024] KETAT 1316 (KLR) (26 July 2024) (Ruling)
✦ The Tribunal dismisses the Application and finds it lacks merit.
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Zhong Gang Building Materials Company Limited v Commissioner of Domestic Taxes (Tax Appeal E574 of 2024) [2024] KETAT 1317 (KLR) (26 July 2024) (Ruling)
✦ The Tribunal dismisses the Application for extension of time to file the Notice of Appeal
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Voghjiyani Enterprises Limited v Commissioner of Domestic Taxes (Appeal 417 of 2023) [2024] KETAT 1305 (KLR) (Civ) (26 July 2024) (Judgment)
✦ The appeal is struck out.
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Sayani Investments Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E448 of 2023) [2024] KETAT 1058 (KLR) (19 July 2024) (Judgment)
✦ The Tribunal finds the Respondent erred in assessing VAT on the sale of undeveloped land.
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Agrigreen Consulting Corp Limited v Commissioner of Domestic Taxes (Tax Appeal E854 of 2023) [2024] KETAT 1085 (KLR) (19 July 2024) (Ruling)
✦ The Tribunal grants the Respondent leave to file supplementary documents but limits the documents to those annexed and marked as 'EA1-1, 2 and 3' to the affidavit in support of the application.
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Beiersdorf East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 789 of 2022) [2024] KETAT 1036 (KLR) (19 July 2024) (Ruling)
✦ The Tribunal dismissed the application as inordinately filed and lacking in merit.
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Kankam Exporters Limited v Commissioner Domestic Taxes (Tax Appeal 279 of 2023) [2024] KETAT 1009 (KLR) (19 July 2024) (Judgment)
✦ The appeal is meritorious and the Tribunal allows the appeal, sets aside the objection decision, and refers the matter back to the Commissioner for reconsideration.
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Kamahuha Limited v Commissioner of Domestic Taxes (Tax Appeal 444 of 2023) [2024] KETAT 944 (KLR) (19 July 2024) (Judgment)
✦ The Appellant’s Appeal is not properly before the Tribunal and is incompetent.
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Salwa Kenya Limited v Commissioner of Investigation & Enforcement (Tax Appeal 416 of 2023) [2024] KETAT 1027 (KLR) (19 July 2024) (Judgment)
✦ The Tribunal found that the Appellant's appeal is valid and that the Respondent erred in its assessment of tax.
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Choke v Commissioner of Intelligence, Strategic Operations, Investigations and Enforcement (Tax Appeal E641 of 2023) [2024] KETAT 1083 (KLR) (19 July 2024) (Judgment)
✦ The Tribunal upholds the objection decision and the additional tax assessments.
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Khaki v Commissioner of Domestic Taxes (Tax Appeal E553 of 2024) [2024] KETAT 1028 (KLR) (Civ) (19 July 2024) (Ruling)
✦ The Tribunal finds the application merited and grants leave to file an appeal out of time, but dismisses the application for failing to meet the threshold requirements.
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Atcost Structures Limited v Commissioner of Domestic Taxes (Tax Appeal E476 of 2024) [2024] KETAT 1092 (KLR) (19 July 2024) (Ruling)
✦ The Tribunal dismissed the appeal and struck it out due to the sub judice rule and the Appellant's failure to disclose the existence of another pending appeal.
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Thiaka t/a Kithia Investments v Commissioner for Domestic Taxes (Tax Appeal E223 of 2023) [2024] KETAT 1014 (KLR) (19 July 2024) (Judgment)
✦ The Tribunal holds that the Appellant’s Appeal is competently filed before the Tribunal.
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Brand Experts Limited v Commissioner of Domestic Taxes (Miscellaneous Case E405 of 2024) [2024] KETAT 1025 (KLR) (19 July 2024) (Ruling)
✦ Tribunal grants extension of time to appeal
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Victoria Entreprises Limited v Commissioner of Domestic Taxes (Appeal E202 of 2023) [2024] KETAT 987 (KLR) (19 July 2024) (Judgment)
✦ The Appeal is improperly before the Tribunal and is therefore struck out.
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Sergon v Commissioner of Domestic Taxes (Tax Appeal E248 of 2023) [2024] KETAT 1076 (KLR) (19 July 2024) (Ruling)
✦ The Tribunal allows the Appellant to file a Supplementary Statement of Facts and additional documents
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Stephkar Limited v Commissioner of Domestic Taxes (Appeal E497 of 2023) [2024] KETAT 1055 (KLR) (19 July 2024) (Judgment)
✦ The Appeal is properly before the Tribunal.
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Kamau v Commissioner of Domestic Taxes (Tax Appeal E914 of 2023) [2024] KETAT 937 (KLR) (Civ) (19 July 2024) (Judgment)
✦ The Respondent’s Objection Decision was justifiable as it applied the banking deposits analysis method and used the Respondent’s best judgement.
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Khaki v Commissioner of Domestic Taxes (Tax Appeal E472 of 2023) [2024] KETAT 1031 (KLR) (19 July 2024) (Judgment)
✦ The Appeal is invalid due to late filing without seeking leave from the Tribunal.
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Midoti Engineering Group Ltd v Commissioner of Domestic Taxes (Tax Appeal 317 of 2023) [2024] KETAT 1010 (KLR) (19 July 2024) (Judgment)
✦ The Tribunal finds that the Respondent was justifiable in the making of the Objection Decision and dismisses the Appeal.
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Cale Infrastructure Construction Company Limited v Commissioner, Customs and Border Control & another (Tax Appeal E416 of 2023) [2024] KETAT 1041 (KLR) (19 July 2024) (Judgment)
✦ The Tribunal finds that the Respondent did not err in assessing Kshs 359,047,353.00 on machinery, equipment, and motor vehicles, and that the exemption applied to hardware tools and spares was valid.
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Khaki v Commissioner of Domestic Taxes (Tax Appeal E552 of 2024) [2024] KETAT 1073 (KLR) (19 July 2024) (Ruling)
✦ The Tribunal grants leave to file an appeal out of time, extends time to file an appeal, and deems the Memorandum of Appeal and Statement of Facts as properly filed and served.
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Kenya Bonded Warehouse Company v Commissioner of Domestic Taxes (Tax Appeal E470 of 2023) [2024] KETAT 1091 (KLR) (19 July 2024) (Judgment)
✦ The Appeal was dismissed as it was filed late and without seeking leave to file outside the stipulated time period.