Kenyan case law

Anthony Kariuki Mwai v National Transport & Safety Authority & 2 others [2020] KETAT 48 (KLR)

✦ The Tribunal finds that the Applicant has not exhausted the internal mechanisms set down by the law before making an application to file an appeal out of time and dismisses the Notice of Motion application.

Githua v Commissioner of Investigations & Enforcement (Tax Appeal 102 of 2018) [2020] KETAT 84 (KLR) (2 October 2020) (Judgment)

Kotile General Contractors Company Limited v Commissioner of Domestic Taxes [2020] KETAT 47 (KLR)

✦ The Tribunal orders that the Appellant is at liberty to file an application for leave to lodge the objection to the tax assessment out of time with the Respondent as provided under Section 51(6) of the Tax Procedures Act. The application is dismissed. No orders as to costs.

Monaco Engineering Limited v Commissioner of Domestic Taxes (Appeal 67 of 2017) [2020] KETAT 60 (KLR) (25 September 2020) (Judgment)

Altech Stream (EA) Limited (Asea) v Commissioner of Domestic Taxes (Tax Appeal 159 of 2016) [2020] KETAT 90 (KLR) (25 September 2020) (Judgment)

Rift Valley Railways Kenya Limited v Commissioner of Domestic Taxes (Appeal 11 of 2018) [2020] KETAT 76 (KLR) (25 September 2020) (Judgment)

Man Diesel and Turbo SE Kenya v Commissioner of Domestic Taxes (Appeal 26 of 2017) [2020] KETAT 57 (KLR) (18 September 2020) (Judgment)

Muhugu Limited v Commissioner of Domestic Taxes [2020] KETAT 46 (KLR)

✦ The Tribunal dismissed the application for reinstatement of the appeal, finding that the withdrawal of the appeal was complete and effective, and nothing remained pending before the Tribunal.

Citigate Developers Limited v Commissioner of Investigations & Enforcement (Appeal 113 of 2019) [2020] KETAT 50 (KLR) (4 September 2020) (Judgment)

✦ The Tribunal dismissed the appeal and upheld the additional assessment.

Montana Supplies Limited v Commissioner of Domestic Taxes (Miscellaneous Application 51 of 2020) [2020] KETAT 89 (KLR) (1 September 2020) (Judgment)

Dattani v Commissioner of Domestic Taxes (Appeal 141 of 2018) [2020] KETAT 77 (KLR) (28 August 2020) (Judgment)

Kisima Farm Limited v Commissioner of Domestic Taxes (Tax Appeal 25 of 2017) [2020] KETAT 55 (KLR) (28 August 2020) (Judgment)

Computech Limited v Commissioner of Domestic Taxes (Appeal 148 & 344 of 2018 (Consolidated)) [2020] KETAT 72 (KLR) (30 July 2020) (Judgment)

Eaton Towers Kenya Limited v Commissioner of Domestic Taxes (Appeal 39 of 2018) [2020] KETAT 67 (KLR) (Appeals) (24 July 2020) (Judgment)

Gravity Trading Company Limited v Commissioner of Domestic Taxes (Appeal 189 of 2018) [2020] KETAT 53 (KLR) (24 July 2020) (Judgment)

Dominion Petroleum Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 136 of 2017) [2020] KETAT 75 (KLR) (24 July 2020) (Judgment)

Eliora Energy Limited v Commissioner of Domestic Taxes (Tax Appeal 110 of 2017) [2020] KETAT 80 (KLR) (31 March 2020) (Judgment)

Sony Holding Limited v Commissioner of Domestic Taxes (Tax Appeal 376 of 2018) [2020] KETAT 78 (KLR) (27 March 2020) (Judgment)

East Africa Data Handlers Limited v Commissioner of Domestic Taxes (Tax Appeal 101 of 2017) [2020] KETAT 66 (KLR) (27 March 2020) (Judgment)

Skylinetowers Investment v Commissioner of Domestic Taxes (Appeal 256 of 2018) [2020] KETAT 51 (KLR) (27 March 2020) (Judgment)

Mennonite Board of East Africa t/a Rosslyn Academy v Commissioner of Investigation & Enforcement (Tax Appeal 37 of 2018) [2020] KETAT 82 (KLR) (27 March 2020) (Judgment)

Ernie Campbell & Co (K) Ltd v Commissioner of Domestic Taxes (Tax Appeal 385 of 2018) [2020] KETAT 83 (KLR) (27 March 2020) (Judgment)

Adix Plastics Limited v Commissioner of Domestic Taxes (Tax Appeal 143 of 2017) [2020] KETAT 65 (KLR) (27 March 2020) (Judgment)

Engineering Supplies 2001 Limited v Commissioner of Domestic Taxes (Appeal 126 of 2017) [2020] KETAT 71 (KLR) (27 March 2020) (Judgment)

African Oil Kenya BV v Commissioner of Domestic Taxes (Tax Appeal 347 of 2018) [2020] KETAT 88 (KLR) (25 March 2020) (Judgment)