Tax Appeals Tribunal Decisions

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Year 2022

Year 2022

January 2022

Decision Delivered in the Month of January

Automark Industries Kenya Limited-Vs-Commissioner of Customs _ Border Control -Tat No. 139 Of 2021 – Judgement

Basco Products (K) Limited -Vs- Commissioner Of Domestic Taxes -Tat No. 1 Of 2021 –Judgement

Beder Wholesalers Limited-Vs-Commissioner of Domestic Taxes -Tat No. 115 Of 2021 –Ruling

Beta Care Hospital Limited-Vs- Commissioner of Domestic Taxes -Tat No. 131 Of 2021 –Ruling

Bon Borehole Drillers Limited Vs Commissioner of Investigations _ Enforcement -Tat No. 262 Of 2020 –Judgement

Cephas Ventures Enterprises Limited -Vs- Commissioner of Domestic Taxes -Tat No.  242 Of 2021- Judgement

Chania Location Mwahotaikai -Vs-Commissioner Of Domestic Taxes - Tat No. 245 0f 2021- Judgement

Del View Inn Limited-Vs- Commissioner Of Domestic Taxes - Tat No. 93 Of 2021-Judgement

Forever Living E.A Limited-Vs- Commissioner of Investigations and Enforcement - Tat No. 20 Of 2021

Ison Technologies Kenya Limited-Vs-Commissioner of Domestic Taxes - Tat Misc. Appl. 117 Of 2021- Ruling

Joseph Ruhiu Thuo -Vs- Commissioner of Domestic Taxes - Tat No. 220 Of 2020 – Judgement

Lettas Developers Limited-Vs- Commissioner of Investigations and Enforcement -Tat No. 599 Of 2020 –Judgement

New Maintenance Services (K) Limited-Vs-Commissioner of Domestic Taxes - Tat No. 99 Of 2021  - Judgement

Optimum Lubricants -Vs- Commissioner of Customs and Border Control -Tat No. 7 Of 2021 –Judgement

Regina Kendi Murungi-Vs-Commissioner of Domestic Taxes - Tat Misc. No. 105 Of 2021 – Ruling

Samson Mwiti Stephen Trading as Maua Glass Mart-Vs- Commissioner of Domestic Taxes - Tat Misc. 108 Of 2021 – Ruling

Sebastian Mwangi Kanyari, Paul Kipngetich Kotut, Trading as Ruoro Kotut _ Company-Vs-Commissioner of Domestic Taxes - Tat No. 575 Of 2021 – Judgement

Shri Hari Electronics _ Mobiles-Vs-Commissioner of Domestic Taxes - Tat Misc No. 103 Of 2021-Ruling

Star Rentals Limited-Vs-Commissioner of Domestic Taxes - Tat Misc. No. 85 Of 2021 – Ruling

Steg International Services Kenya Limited-Vs-Commissioner of Domestic Taxes -Tat Misc No. 113 Of 2021-Ruling

Tenhos Sacco Society Limited-Vs- Commissioner of Domestic Taxes -Tat No 413 Of 2019-Judgement

FEBRUARY 2022
Decision Delivered in the Month of February

Adnan Auto Parts Limited  v Commissioner of Domestic Taxes -TAT Misc. No. 123 of 2021

Carol Construction Engineers Limited v  Commissioner of Domestic Taxes  -TAT No. 387 of 2021

Esso Motor Sales v Commissioner of Domestic Taxes -TAT Misc No 136 of 2021

IM Bank Limited v Commissioner of Domestic Taxes - Tat No 398 of 2021- Judgement

Imenti Springs Limited v Commissioner of Domestic Taxes -TAT No 27 of 2021

Key Micro Finance Limited v Commissioner of Domestic Taxes -TAT No 251 of 2020

Kwa Legacy Enterprises Limited v Commissioner of Domestic Taxes -TAT 335 of 2021-Judgement

Margaret Karungaru v Commissioner of Domestic Taxes -TAT Misc Appl No. 124 of 2021

Mwagho Company Limited v Commissioner of Domestic Taxes -TAT Misc Appl. No 172 of 2021

Rongai Furniture Ltd v Commissioner of Domestic Taxes -TAT 329 of 2020

March 2022
Decision Delivered in the Month of March

http://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/ASPAC_INTERNATIONAL_EA_LIMITED%E2%80%93VS-COMMISSIONER_LEGAL_SERVICES_AND_BOARD_COORDINATION-TAT_NO._765_OF_2021_RULING.pdfhttp://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/ASPAC_INTERNATIONAL_EA_LIMITED%E2%80%93VS-COMMISSIONER_LEGAL_SERVICES_AND_BOARD_COORDINATION-TAT_NO._765_OF_2021_RULING.pdfhttp://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/ASPAC_INTERNATIONAL_EA_LIMITED%E2%80%93VS-COMMISSIONER_LEGAL_SERVICES_AND_BOARD_COORDINATION-TAT_NO._765_OF_2021_RULING.pdf

Abby Holdings Limited v Commissioner of Investigations Enforcement-TAT No.  95 Of 2020

Alkamar Trading Company Limited v Commissioner of Domestic Taxes -TAT MISC APPL. No 141 Of 2021

Althaus Services Limited v Commissioner of Domestic Taxes -TAT No. 594 Of 2021

Aspac International EA Limited v Commissioner Legal Services and Board Coordination-TAT No. 765 of 2021 Ruling

Bidco Africa Limited v Commissioner of Customs Border Control -TAT No. 124 of 2021-Judgement

Bolabu Enterprises Limited v Commissioner of Domestic Taxes -TAT No. 475 Of 2021

Bosky Industries Limited v Commissioner of Domestic Taxes -TAT No. 394 Of 2021

Buyers Logistics Limited v Commissioner of Customs Border Control and Another -TAT No. 25 Of 2020

Central Kenya Coffee Mill Limited-Commissioner of Domestic Taxes -TAT No. 205 Of 2021

Chepkemoi Ngerechi v Commissioner of Domestic Taxes -TAT MISC. APPL. No. 8 Of 2021

CKL Africa Limited Vs Commissioner of Domestic Taxes - TAT No. 297 Of 2021

Conventional Cargo Conveyors Limited Vs Commissioner of Domestic Taxes -TAT MISC. APPL. No 186 0f 2021

Deltrack Ict Services Limited v Commissioner of Investigations and Enforcement -TAT No. 336 Of 2021

Engie Mobisol Kenya Limited v Commissioner of Customs and Border Control -TAT No. 511 Of 202

Equity Bank Kenya Limited   v Commissioner of Domestic Taxes -TAT No. 161 of 2017

Ergo Enterprises and Ergo Car Hire Leasing v Commissioner of Domestic Taxes -TAT No. 62 Of 2021

Geofrey Otieno Oduor v Commissioner of Domestic Taxes -TAT MISC No. 185 Of 2021

Githima Limited v Commissioner of Domestic Taxes -TAT No. 162 Of 2021

Harleys Limited v Commissioner of Customs Border Control -TAT No 244 of 2021- Ruling

Harvway Limited   v Commissioner of Domestic Taxes -TAT Misc. 118 of 2021 Ruling

Hasus Energy Limited v Commissioner of Domestic Taxes - TAT No. 291 of 2021 Judgement

Hubei Hungyuan Power Engineering Co Kenya Branch v Commissioner of Domestic Taxes TAT MISC APP. No 50 Of 2021

Humble Enterprises v Commissioner of Domestic Taxes -TAT MISC APP. No 143 Of 2021

Ideal Developers Limited v Commissioner of Domestic Taxes -TAT No 90 of 2021-Judgement

Jaintlal Devchand Nanji v Commissioner of Domestic Taxes TAT 185 of 2021

Jitihada Furniture Centre Limited v Commissioner of Domestic Taxes -TAT No. 334 Of 2021

Joesla Limited v Commissioner of Domestic Taxes -TAT MISC APPL.9 Of 2021

Jose Waigwe Karuri v Commissioner of Domestic Taxes -TAT No. 291 Of 2021

Kandegoi Enterprises Limited v Commissioner of Domestic Taxes -TAT No 461 of 2021 Judgement

Katsran Limited v Commissioner of Domestic Taxes -TAT No 182 of 2021

KCB Bank Kenya v Commissioner of Domestic Taxes -TAT No. 402 Of 2021

Kenya Stationers Limited v Commissioner of Domestic Taxes -Tat Misc. Appl. No. 4 Of 2022

Koroto Engineering Limited v Commissioner of Domestic Taxes -TAT No. 310 Of 2018

Machiri Limited v Commissioner of Domestic -TAT No. 344 Of 2021

Mackenzie Maritime (EA) Limited Vs. Commissioner of Customs and Border Control -TAT No. 263 Of 2021

Pelalus Supplies Limited v Commissioner of Investigations Enforcement -TAT No. 338 of 2021 Judgement

Pollen Limited v Commissioner of Domestic Taxes -TAT No 377 of 2021-Judgement

Primebuild General Contractor Limited v Commissioner of Domestic Taxes -TAT No. 196 Of 2021

Reesewood Enterprises Limited v Commissioner of Customs Border Bcontrol -TAT Misc. No. 148 of 2021-Ruling

Samuel Njunge Njenga v Commissioner of Domestic Taxes -Tat Misc. Appl. No. 21 Of 2022

SAJ Ceramics Limited v Commisioner of Domestic Taxes -TAT No 465 of 2021 Judgement

Solar Innovation Limited v Commissioner of Customs Border Control -TAT No. 753 Of 2021

Stephenson Kiruri Mbari v Commissioner of Domestic Taxes -TAT No. 192 Of 2021

Suheiba Enterprises Limited v Commissioner of Domestic Taxes -TAT No. 218 Of 2020

Total Kenya Limited v Commissioner of Domestic Taxes - TAT No. 151 Of 2016

Wanton Contractors Limited v Commissioner of Domestic Taxes -TAT Misc 123 of 2021-Ruling

Weston Hotels Limited v Commissioner of Domestic Taxes -TAT MSC Appl. No. 176 Of 2021

April 2022
Decision Delivered in the Month of April

http://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/APPETECT_AGENCIES_V_COMMISSIONER_OF_DOMESTIC_TAXES_-TAT_MISC_NO_25_OF_2022%5B2022%5DeKLR.pdfhttp://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/APPETECT_AGENCIES_V_COMMISSIONER_OF_DOMESTIC_TAXES_-TAT_MISC_NO_25_OF_2022%5B2022%5DeKLR.pdfhttp://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/APPETECT_AGENCIES_V_COMMISSIONER_OF_DOMESTIC_TAXES_-TAT_MISC_NO_25_OF_2022%5B2022%5DeKLR.pdf

Airflo Limited v Commissioner of Domestic Taxes -TAT No. 367 Of 2021

Airtel Networks Kenya Limited v Commissioner of Domestic Taxes -TAT No. 221 Of 2021

Appetect Agencies v Commissioner of Domestic Taxes -TAT Misc No 25 of 2022  

Aquavita Kenya Limited v Commissioner of Domestic Taxes -TAT No 292 of 2021

Chatur Prpoperties v Commissioner of Investigations Enforcement -TAT No 157 of 2021

Danrose (Kenya) Limited v Commissioner of Domestic Taxes -Tat Misc. Appl. No 181 Of 2021

David Mwangi Mbugua v Commissioner of Domestic Taxes -TAT No. 293 of 2021

David Njoroge Johana v Commissioner of Domestic Taxes -TAT No. 248 Of 2021

Equistar Limited v Commissioner of Domestic Taxes -TAT MISC 149 Of 2021

Far East Connection Limited v Commissioner of Domestic Taxes TAT No 223 of 2021

Fredrick Githinji Kinyua Vs Commissioner of Domestic Taxes -TAT No. 138 of 2021

Gamaag Agencies v Commissioner of Domestic Taxes -TAT Misc No. 20 of 2022

Gemini Properties Limited v Commissioner of Investigations Enforcement -TAT No 156 of 2021

Genlink Investment Limited v Commissioner of Domestic Taxes -TAT No 417 of 2021  

Geo Chem Middle East v Commissioner of Domestic Taxes -TAT No 252 of 2021

Google Kenya Limited v Commissioner of Legal Services Board Co-Ordination -TAT No. 246 Of 2021

Gupta Umesh Subhash Vs Commissioner of Customs and Border Control -TAT MISC NO.17 Of 2022

Incentro Africa Limited v Commissioner of Domestic Taxes -TAT No. 572 of 2021  

Isaac Kipruto Sawe v Commissioner of Domestic Taxes -TAT Misc. App. No. 172 of 2021

Juvice Agencies Limited Vs Commissioner of Investigations and Enforcement -TAT Misc No. 169 of 2021eklr

Kanji Vishnji Kerai Vs Commissioner of Domestic Taxes -TAT No. 117 of 2021

Katsran Limited v Commissioner of Domestic Taxes -TAT No. 182 Of 2021

Kenya Cuttings Limited Vs Commissioner of Domestic Taxes -TAT No. 378 Of 2021

Kenya Flourspar Company Limited Vs Commissioner of Domestic Taxes -TAT No. 186 Of 2021

Kenya Ports Authority v Commissioner of Domestic Taxes -TAT No. 105 Of 2021

L Oreal East Africa Limited v Commissioner of Domestic Taxes -TAT No. 259 Of 2021

Libkwop Company Limited v Commissioner of Domestic Taxes -TAT No. 427 Of 2021

Lucky Distributors Limited v Commissioner of Domestic Taxes -TAT No. 40 of 2018

Mackenzie Maritime (EA) Limited Vs Commissioner of Customs and Border Control -TAT No. 264 Of 2021

Mara Beef Limited v Commissioner of Domestic Taxes -TAT No. 226 Of 2020

Masters Enterprises Ltd v Commissioner of Domestic Taxes -TAT No. 265 Of 2021

Mechai International v Commissioner of Domestic Taxes -TAT No. 38 Of 2021

Mectebac Contractors Limited v Commissioner of Investigations Enforcement TAT No. 309 Of 2021

Menengai Oil Refineries Limited v Commissioner of Investigations Enforcement -TAT No 166 of 2017

http://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/PRAVICHANDRA_NEMCHAND_KANJI_SHAH-vs-_COMMISSIONER_OF_DOMESTIC_TAXES_-TAT_NO_169_OF_2021[2022]eKLR.pdfhttp://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/PRAVICHANDRA_NEMCHAND_KANJI_SHAH-vs-_COMMISSIONER_OF_DOMESTIC_TAXES_-TAT_NO_169_OF_2021[2022]eKLR.pdfhttp://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/PRAVICHANDRA_NEMCHAND_KANJI_SHAH-vs-_COMMISSIONER_OF_DOMESTIC_TAXES_-TAT_NO_169_OF_2021[2022]eKLR.pdf

Parmar Ajitsinh Gabhirsinh v Commissioner of Domestic Taxes - TAT No.  563 Of 2020

Perishable Movements (K) Limited v Commissioner of Domestic Taxes -TAT No. 322 Of 2021

Population Council v Commissioner of Investigations and Enforcement -TAT No. 29 Of 2021

Powerex Lubricant Limited v Commissioner of Customs Border Control -TAT No. 569 Of 2021

Pravichandra Nemchand Kanji Shah v Commissioner of Domestic Taxes -TAT No 169 of 2021  

Renova Limited v Commissioner of Domestic Taxes -TAT No. 820 Of 2021

http://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/SAWA_SAWA_COMPANY_LIMITED-VS-COMMISSIONER_OF_DOMESTIC_TAXES_-TAT_NO._107_OF_2022[2022]eKLR.pdfhttp://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/SAWA_SAWA_COMPANY_LIMITED-VS-COMMISSIONER_OF_DOMESTIC_TAXES_-TAT_NO._107_OF_2022[2022]eKLR.pdfhttp://www.kenyalaw.org/tribunals/TaxAppealTribunal/2022/SAWA_SAWA_COMPANY_LIMITED-VS-COMMISSIONER_OF_DOMESTIC_TAXES_-TAT_NO._107_OF_2022[2022]eKLR.pdf

Saalah Mohamed Hussein v Commissioner of Domestic Taxes -TAT No. 617 Of 2020

Samich Construction Company Ltd v Commissioner of Domestic Taxes -TAT No. 133 Of 2020

Sawa Sawa Company Limited v Commissioner of Domestic Taxes -TAT No. 107 of 2022  

SBI International Holdings Ag Kenya-Vs Commissioner of Domestic Taxes TAT Misc No. 23 of 2022

Shatel Communications Limited v Commissioner of Domestic Taxes -TAT No 613 of 2021

Siya Industries Limited v Commissioner of Customs Border Control -TAT No. 207 Of 2021

Sketchers Limited v Commissioner of Domestic Taxes and Another -TAT No. 681 Of 2021

Sollatek Electronics (Kenya) Limited Vs Commissioner of Domestic Taxes -TAT No.142 of 2022

Southern Cross Safaris Limited Vs Commissioner of Domestic Taxes -TAT No 638 of 2021  

Sukari Investments Limited v Commissioner of Domestic Taxes -TAT No 81 of 2021  

Suntech Power Limited Vs Commissioner of Customs Border Control -TAT Misc. No.143 of 2022

Super Contractors Limited Vs Commissioner of Domestic Taxes -TAT No 28 of 2021

Techno Relief Services Limited v Commissioner of Domestic Taxes -TAT No. 285 of 2021  

Total EP International K1 Limited Kenya Branch v Commissioner of Domestic Taxes - TAT No. 395 Of 2021

Two Lakes Packaging Services Limited v Commissioner of Domestic Taxes TAT No 420 of 2021  

Wildlion Investments Limited v Commissioner of Domestic Taxes -TAT MISC. APPL. No 7 Of 2022

Wilken Telecommunications Limited v Commissioner of Domestic Taxes -TAT No 195 of 2021

Zitko Enterprises Limited v Commissioner of Domestic Taxes - TAT MISC. APP. No. 187 Of 2021

May 2022
Decision Delivered in the Month of May

Roshina Timber Mart Limited v Commissioner of Customs and Border Control TAT No. 360 Of 2018

Tile and Carpet Limited v Commissioner of Customs and Border Control -TAT NO.373 Of 2021

Year 2021

Year 2021

January 2021

Decision Delivered in the Month of January

Bilateral Semite Sap Limited v Commissioner of Domestic Taxes -TAT No. 208 of 2020 -Ruling

De La Rue Currency & Security Print Limited v Commissioner of Domestic Taxes -TAT No. 395 of 2018-Ruling

Kazimoni Auto Tyres Limited v Commissioner of Investigations & Enforcement-TAT No. 355 of 2019-Ruling

Paleah Stores Limited v Commissioner of Investigations & Enforcement -TAT No. 81 of 2017-Judgement

Samaritan's Purse v Commissioner of Domestic Taxes -TAT No. 92 of 2017-Judgement

Super Contractors Limited v Commissioner of Domestic Taxes -TAT Misc. Appl. No. 80 of 2020 -Ruling

Tabiphar Investments Limited v Commissioner of Domestic Taxes -TAT Misc. Appl. No. 82 of 2020 -Ruling

 


February 2021

Decision Delivered in the Month of February

Geoffrey Mwanjoria Mwangi v Commissioner of Domestic Taxes -TAT No. 331 of 2018-Judgement

Ibero Kenya Limited v Commissioner of Domestic Taxes -TAT No. 172 of 2015-Judgement

Intcon Africa Ltd v Commissioner of Domestic Taxes -TAT No. 59 of 2017-Judgement

Wadi Degla Investment Kenya Limited v Commissioner of Investigations & Enforcement-TAT No. 76 of 2018-Judgement

 


April 2021

Decision Delivered in the Month of April

Barclays Bank of Kenya Limited -Vs- Commissioner of Domestic Taxes - Tat Appeal No 246 Of 2019-Judgement

Barclays Bank of Kenya Limited -Vs- Commissioner of Domestic Taxes - Tat No. 137 Of 2016-Judgement

BASF East Africa Limited Vs Commissioner of Customs and Border Control- Tat No. 115 Of 2020-Judgement

Bethsaida Enterprises-Vs-Commissioner of Domestic Taxes-Tat No.143 Of 2019-Judgement

Branso Distributors Limited- v Commissioner of Investigations Enforcement-Tat No.236 of 2018-Judgement

Darwine Wholesalers Limited-Vs-Commissioner of Investigations Enforcement-Tat No.231 of 2018-Judgement

Distinct Concept Enterprises Limited-Vs-Commissioner of Domestic Taxes-Tat No.329 Of 2018-Judgement

Esteem Industries Inc-Vs-Commissioner of Domestic Taxes-Tat No.55 Of 2019-Judgement

Family Fashion Clothing-Vs-Commissioner of Investigations _ Enforcement-Tat No.226 of 2018-Judgement

Fastlane Freight Forwarders Limited-Vs-Commissioner of Domestic Taxes-Tat No.257 Of 2019-Judgement

Halinto General Distributors Limited-Vs-Commissioner of Investigations _ Enforcement-Tat No.221 of 2018-Judgement

Histoto Limited-v-The Commissioner of Domestic Taxes-TAT 369 of 2019-Judgement

Interactive Gaming Lotteries Limited-Vs-Commissioner of Domestic Taxes-Tat No.121 0f 2016-Judgement

Johannes Anthony Ojiambo-Vs-Commissioner of Customs Border Control-Tat No.413 Of 2020-Judgement

Kenya Civil Aviation Authority v Commissioner of Domestic Taxes Tat No.72 of 2016-Judgement

Kenya Commercial Bank Limited Vs Commissioner of Domestic Taxes - Tat No. 167 Of 2018 – Judgement

Kenya Pipeline Company Limited-Vs-Commissioner for Customs Border Control-Tat No.45 of 2019-Judgement

Lachlan Kenya Limited-Vs-Commissioner of Customs Border Control-Tat No.160 of 2019-Judgement

Nakuru Cement Supplies Limited-Vs-Commissioner of Investigations _ Enforcement-Tat No.187 0f 2017-Judgement

Mckinsey & Company Inc. Africa Proprietary Limited v Commissioner of Legal Services and Board Coordination Tat No.199 Of 2020 Judgement

Ola Energy Kenya Limited-Vs-Commissioner of Investigations _ Enforcement-Tat No.566 Of 2019-Judgement

Oracle Systems Limited (Kenya Branch)-Vs-Commissioner of Domestic Taxes-Tat No.148 of 2019-Judgement

Pevans East Africa Limited-Vs-Commissioner of Domestic Taxes-Tat No.402 of 2020-Judgement

Rahima Traders Limited-Vs-Commissioner of Investigations Enforcement-Tat No.235 of 2018-Judgement

Rahisi Cash and Carry Traders Limited-Vs-Commissioner of Investigations _ Enforcement-Tat No.225 of 2018-Judgement

Ritz Enterprises Limited-Vs-Commissioner of Investigations  Enforcement-Tat No.227 of 2018-Judgement

Sambiba Distributors Limited-Vs-Commissioner of Investigations _ Enforcement-Tat No.233 of 2018-Judgement

Saniken (K) Limited-Vs-Commissioner of Investigations Enforcement-Tat No.229 of 2018-Judgement

SBM Bank (Kenya) Limited-Vs-Commissioner of Domestic Taxes-Tat No.196 Of 2019-Judgement

Sidian Bank Kenya Limited-Vs-Commissioner of Domestic Taxes-Tat No.329 of 2019-Judgement

Stanbic Bank Kenya Limited-Vs-Commissioner of Domestic Taxes-Tat No.228 of 2019-Judgement

Standard Chartered Bank Kenya Limited -Vs- Commissioner of Domestic Taxes - Tat No. 199 of 2019-Judgement

Tullow Kenya B.V-Vs-Commissioner of Domestic Taxes-Tat No.343 of 2019-Judgement

Wangombe Hardware Limited-Vs-Kenya Revenue Authority-Tat No.424 of 2019-Judgement

 


May 2021

Decision Delivered in the Month of May

Abdi Gedi Amin Alias Abdi Ibrahim Ahmed Vs Commissioner of Investigations and Enforcement-TAT No 365 of 2020 – Judgement

Agency for Peace and Development-v-Commissioner of Investigations _ Enforcement-TAT No.168 of 2017-Judgement

Alliance One Tobacco (Kenya) Limited v Commissioner of Domestic Taxes-TAT No.258 of 2018-Judgement

Al-Rahil Trading Company Limited-v-Commissioner of Domestic Taxes-TAT No.54 Of 2020-Judgement

Baitul Investment Limited Vs Commissioner of Investigations and Enforcement - TAT No. 224 of 2018

Charles Wesonga Mbingi-v-Commissioner of Investigations _ Enforcement-TAT No.157 of 2017-Judgement

Co-Operative Bank Of Kenya Limited-v-Commissioner of Domestic Taxes-TAT 245 of 2019-Judgement

Eastern Consultancy Management Limited-v-Commissioner of Investigations _ Enforcement-TAT No.407 of 2019-Judgement

Francis Nderu Kimani-v-Commissioner of Domestic Taxes-TAT No.177 of 2018-Judgement

Gitere Kahura Investments Limited-v-Commissioner of Domestic Taxes-TAT No.16 of 2019-Judgement

Golden Jubilee Limited Vs Commissioner of Domestic Taxes - TAT No. 523 of 2019

Gulsan Insaat Sanayi Turizm Nakliyat Ve Ticaret A.S-v-Commissioner of Domestic Taxes-TAT No.525 of 2019-Judgement

Heet Enterprises-v-Commissioner of Investigations _ Enforcement-TAT 230 of 2018-Judgement

Hewatele Limited-v-Commissioner of Domestic Taxes-TAT No.416 of 2020-Judgement

Huaye International Logistics Company Limited-v-Commissioner of Domestic Taxes-TAT No.421 of 2018-Judgement

International School of Kenya (ISK)-v-Commissioner of Domestic Taxes-TAT No.46 of 2016-Judgement

Jarinta (K) Limited-v-Commissioner of Investigations _ Enforcement-TAT No.222 Of 2018-Judgement

Joseph Muriithi Ndirangu-v-Commissioner of Domestic Taxes-TAT No.202 of 2018-Judgement

Katsran Motors Limited-v-Commissioner of Domestic Taxes-TAT No.13 of 2018-Judgement

KCB Bank Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.526 of 2019-Judgement

KCB Insurance Agency Limited-v-Commissioner of Domestic Taxes-TAT No.430 of 2020-Judgement

Ken Iron and Steel Limited-v-Commissioner of Investigations _ Enforcement-TAT No.232 of 2018-Judgement

Kenafric Industries Limited-v-Commissioner of Domestic Taxes-TAT No.17 of 2020-Judgement

Kenya Bureau of Standards Vs Commissioner of Investigations _ Enforcement - TAT No. 430 of 2020 -TAT Appeal No 136 Of 2019

Kuehne + Nagel Limited-v-Commissioner of Domestic Taxes-TAT No.299 of 2020-Judgement

Kuehne + Nagel Limited-v-Commissioner of Domestic Taxes-TAT No.337 of 2020-Judgement

Lucyanne Wanjiru Njoroge-S-Commissioner of Investigations _ Enforcement-TAT No.26 of 2018-Judgement

Manguzi Hardware Limited-v-Commissioner of Investigations and Enforcement-TAT No.238 of 2018-Judgement

Masabena Contractors Limited-v-Commissioner of Domestic Taxes-TAT No.33 Of 2020-Judgement

National Bank of Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.474 of 2020-Judgement

Ravasam Development Company-v-Commissioner of Investigations _ Enforcement-TAT No.163 of 2020-Judgement

Robertson Otwane Omodia-v-Commissioner of Domestic Taxes-TAT No.109 of 2020-Judgement

Royal Mabati Factory Limited-v-Comissioner of Investigations _ Enforcement-TAT No.257 of 2020-Judgement

Tetu Beverage Company-v-Commissioner of Domestic Taxes-TAT No.485 of 2019-Judgement

The Registered Trustees of Agricultural Society of Kenya-v-Commissioner of Domestic Taxes-TAT No.411 of 2020-Judgement

W.E.C Lines Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.247 of 2020-Judgement

Webistix Limited-v-Commissioner of Domestic Taxes-TAT No.559 of 2019-Judgement

 


June 2021

Decision Delivered in the Month of June

Arrow Hi-Fi (E.A) Limited Vs Commissioner of Customs _ Border Control TAT 45 of 2020-Judgement

Basra Building and Construction Company Limited-v-Commissioner of Domestic Taxes-TAT No.420 of 2020-Judgement

Central Rift Valley Water Development Agency Vs Commissioner of Domestic Taxes TAT 230 of 2020 – Judgement

Cents Traders-v-Commissioner of Domestic Taxes-TAT No.9 of 2020-Judgement

Century Feeds Ltd Vs Commissioner of Domestic Taxes TAT 401 of 2020- Judgement

Charles Kiprop Maiyo-v-Commissioner of Domestic Taxes-TAT No.540 of 2019-Judgement

Cleanshelf Supermarkets Limited-v-Commissioner of Domestic Taxes-TAT No.194 of 2018-Judgement

Commercial Bank of Africa -v- Commissioner of Domestic Taxes -TAT No 322 of 2018

Consolbase Limited-v-Commissioner of Investigations _ Enforcement-TAT No.138 of 2020-Judgement

De La Rue Currency and Security Print Limited-v-Commissioner of Domestic Taxes-TAT No.81 of 2019-Judgement

Dyer_Dyer Limited-v-Commissioner of Domestic Taxes-TAT No.139 of 2020-Judgement

E.P Dis Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.395 of 2020-Judgement

Gachomba _ Company Properties Limited-v-Commissioner of Investigations _ Enforcement-TAT No.40 of 2020-Judgement

Geyster International Assets Limited-v-Commissioner of Domestic Taxes-TAT No.119 of 2020-Judgement

Granada Trading Company Limited-v-Commissioner of Investigations _ Enforcement-TAT No.331 of 2019-Judgement

Hotpoint Appliances Limited-v-Commissioner of Customs _ Border Control-TAT No.380 of 2020-Judgement

Hyperteck Electrical Services Limited-v-Commissioner of Investigations _ Enforcement-TAT No.13 of 2019-Judgement

Inua Sales Limited-v-Commissioner of Investigations _ Enforcement-TAT No. 441 of 2020-Judgement

Jipsy Civil & Building Contractors Limited v Commissioner of Investigations & Enforcement TAT No. 218 of 2020-Judgement

Jomige Agencies Limited-v-Commissioner of Domestic Taxes-TAT No.52 of 2020-Judgement

Kaimbaga Enterprises Limited-v-The Commissioner of Investigations _ Enforcement-TAT No.37 of 2020-Judgement

Kayser Investments Limited Vs Commissioner of Domestic Taxes TAT 194 of 2020- Judgement

Kenya Breweries Limited-v-Commissioner of Customs _ Border Control-TAT No.282 of 2020-Judgement

Kifaru Enterprises Limited-v-Commissioner of Customs _ Border Control-TAT No.593 of 2020-Judgement

Kindmark Company Limited-v-Commissioner of Domestic Taxes-TAT No.485 of 2020-Judgement

Knightsbridge Trading Limited-v-Commissioner of Investigations _ Enforcement-TAT No. 223 of 2018-Judgement

Liban Trading Limited-v-Commissioner of Domestic Taxes-TAT No. 406 of 2020-Judgement

Mary Wanjiru Kinyua-v-Commissioner of Investigations _ Enforcement-TAT No.395 of 2019-Judgement

Maulik Vyas Rocon Enterprises Vs Commissioner of Investigations and Enforcement TAT 22 of 2020- Judgement

Menengai Oil Refineries Limited v Commissioner of Domestic Taxes TAT 408 of 2020

Mistry Investments Limited-v-Commissioner of Domestic Taxes-TAT No.308 of 2019-Judgement

MRG Trading Limited Vs Commissioner of Customs _ Border Control TAT 276 of 2019- Judgement

Mtwapa Developers Limited v Commissioner of Domestic Taxes TAT 60 of 2021

Noble Gases International Limited v Commissioner of Domestic Taxes TAT 518 of 2019

Oracle Systems Limited (Kenya Branch) -v- Commissioner of Domestic Taxes- TAT 149 of 2019

Otieno Odongo _ Partners Ltd Vs Commissioner of Domestic Taxes TAT 290 of 2019 –Judgement

SAJ Ceramics Limited-v-Commissioner of Domestic Taxes-TAT No.531 of 2020-Judgement

Seo And Sons Limited-v-Commissioner of Domestic Taxes-TAT No.115 of 2018-Judgement

Sirikwa Eldoret Hotel Limited-v-Commissioner of Domestic Taxes-TAT No.408 of 2019-Judgement

Solutions Medical Systems Limited-v-Commissioner of Customs _ Border Control-TAT No.472 of 2020-Judgement

Sonlink (Kenya) Company Limited-v-Commissioner of Domestic Taxes-TAT No.97 of 2019-Judgement

Special Collection Services Limited-v-Commissioner Investigations _ Enforcement-TAT No.328 of 2020-Judgement

Stefanutti Stocks Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.18 of 2020-Judgement

Stefanutti Stocks Kenya Limited-v-Commissioner of Domestic Taxes-TAT No.142 of 2020-Judgement

Stephen Ogaga Osiro Vs Commissioner of Investigations _ Enforcement TAT 41 of 2018-Judgement

TBEA Company Limited-v-Commissioner of Domestic Taxes-TAT No.466 of 2020-Judgement

Transfleet EPZ Limited-v-Commissioner of Domestic Taxes-TAT No.359 of 2020-Judgement

Tribus TSG Security Limited-v-Commissioner of Domestic Taxes-TAT No.581 of 2020-Judgement

Tullow Kenya B.V Vs Commissioner of Domestic Taxes TAT 223 of 2020-Judgement

Wallpaper Kenya-v-Commissioner of Customs _ Border Control-TAT No.279 of 2020-Judgement

Zulma Traders Limited-v-Commissioner of Investigations _ Enforcement-TAT No. 234 of 2018-Judgement

 


July 2021

Decision Delivered in the Month of July

1604 Lounge Limited v Commissioner of Domestic Taxes TAT Misc Appl No.38 of 2021-Ruling

Abdul Rashid Properties v Commissioner of Domestic Taxes TAT No.487 of 2020-Judgement

Ace Environmental Consultancy Limited Commissioner of Domestic Taxes -TAT No.28 of 2018-Judgement

Afzal Industry Supply Limited v Commissioner of Domestic Taxes -TAT No.460 of 2019-Judgement

Airkenya Express Limited v Commissioner of Customs & Border Control -TAT No.170 of 2020-Judgement

APM Terminals Kenya Limited v Commissioner of Domestic Taxes -TAT No.368 of 2019-Judgement

Aura Outlets Limited v Kenya Revenue Authority & another -TAT No.407 of 2018-Judgement

Bachu Chahagnlal Shah v Commissioner of Domestic Taxes -TAT No.501 of 2019-Judgement

Barkat Developers Limited v Commissioner of Domestic Taxes -TAT No.517 of 2019-Judgement

Biojoule Kenya Limited v Commissioner of Domestic Taxes -TAT No.399 of 2020-Judgement

Danmwa Enterprises Limited v Commissioner of Domestic Taxes -TAT No.30 of 2020-Ruling

David Luketelo Sifuma v Commissioner of Domestic Taxes -TAT No.349 of 2019-Judgement

Ernie Campbell & Co (K) Limited v Commissioner of Investigations & Enforcement -TAT No.182 of 2020-Judgement

Esther Wanja Mwangi v Commissioner of Domestic Taxes -TAT No.12 of 2019-Judgement

Globe Flight Worldwide Express Limited v Commissioner of Customs & Border Control -TAT No.495 of 2020-Judgement

H.Young & Company (East Africa) Limited v Commissioner of Customs & Border Control -TAT No.231 of 2020-Judgement

Highlands Resources Limited v Commissioner of Investigations & Enforcement-TAT No.325 of 2020-Judgement

Homebridge Limited v Commissioner of Domestic Taxes -TAT No.43 of 2019-Judgement

Huaye International Logistics v Commissioner of Domestic Taxes -TAT No.421 of 2018-Ruling

ICEA Lion Life Assurance Company Limited v Commissioner of Domestic Taxes -TAT No.82 of 2017-Ruling

Intellecap Advisory Services Private Limited v Commissioner of Domestic Taxes -TAT No.183 of 2017-Judgement

Jayraj Impex Limited v Commissioner of Customs & Border Control -TAT No.296 of 2018-Judgement

Kenya Association of Music Producers v Commissioner of Domestic Taxes -TAT No.13 of 2020-Judgement

Landmark Freight Services Limited v Commissioner of Domestic Taxes -TAT No.5 of 2020-Ruling

Le Rustique Limited v Commissioner of Domestic Taxes -TAT No.412 of 2018-Judgement

Mashambani Farm Inputs Eldoret Limited v Commissioner of Domestic Taxes -TAT No.227 of 2020-Judgement

Maxam Limited v Commissioner of Customs & Border Control & another -TAT No.201 of 2019-Judgement

Muriuki Njagi Mbae v Commissioner of Domestic Taxes -TAT No.538 of 2019-Judgement

Nazir Ahmed Akbarali v Commissioner of Domestic Taxes -TAT No.524 of 2019-Judgement

Ole Seguti Investments Limited v Commissioner of Domestic Taxes -TAT No.421 of 2019-Judgement

Performers Rights Society of Kenya v Commissioner of Domestic Taxes -TAT No.14 of 2020-Judgement

River Side Villas Limited v Commissioner of Domestic Taxes -TAT No.339 of 2019-Judgement

Rumish Limited v Commissioner of Domestic Taxes -TAT No.353 of 2018-Judgement

Smartech Limited v Commissioner of Domestic Taxes -TAT No.258 of 2018-Judgement -TAT No.483 of 2020-Judgement

Southern Engineering Company Limited v Commissioner of Customs & Border Control -TAT No.258 of 2018-Judgement

Space Geo Enterprises Limited v Commissioner of Domestic Taxes -TAT No.4 of 2020-Judgement

Transmar Limited v Commissioner of Domestic Taxes -TAT No.379 of 2019-Judgement

Wanjohi Contractors & General Supplies Limited v Commissioner of Investigations & Enforcement -TAT No.39 of 2020-Judgement

October 2021

Decision Delivered in the Month of October

Car and General Trading Limited v Commissioner of Customs _ Border Control TAT 83 of 2021-Judgement

Desert Star Transporters Limited v Commissioner of Investigations _ Enforcement TAT 304 of 2020- Judgement

Flora Fresh Kenya Limited v Commissioner of Domestic Taxes TAT 161 of 2021- Judgement

Komatsu Limited Nairobi Liasion Office v Commissioner of Domestic Taxes TAT 193 of 2021-Judgement

Mayfair Investments Company Limited v Commissioner of Domestic Taxes TAT 212 of 2020- Judgement

Mohamed Ali Isaack v Commissioner of Domestic Taxes TAT 619 of 2020- Judgement

One Gas Limited v Commissioner of Domestic Taxes TAT 53 of 2021- Judgement

Skylink Oil Limited v Commissioner of Investigations and Enforcement TAT 302 of 2020- Judgement

Tuffsteel Limited v Commissioner of Investigations Enforcement TAT 330 of 2020- Judgement

November 2021

Decision Delivered in the Month of November

Ace Nairobi One Limited v Commissioner of Domestic Taxes TAT 15 of 2021- Judgement

Africa Fairtrade Network Limited v Commissioner of Investigations and Enforcement - TAT No 608 of 2020

Auto Industries Limited v Commissioner of Customs _ Border Control TAT 21 of 2021 – Judgement

Better Globe Forestry Limited v Commissioner of Domestic Taxes - TAT No 135 of 2021

Camusat Kenya Limited v Commissioner Customs _ Border Control TAT 525 of 2020 – Judgement

Corporate Business Forms Limited v Commissioner of Domestic Taxes - TAT No 439 of 2019

Gulf Skytop Limited v Commissioner of Investigations _ Enforcement TAT 364 of 2020- Judgement

Manik Das Sugar Mill Consultancy Services v Commissioner of Customs and Border Control TAT 189 of 2021-Judgement

Modern Coast Courier Limited v Commissioner of Domestic Taxes TAT 96 of 2020- Judgement

Mugo Macharia Kigo v Commissioner of Investigations Enforcement TAT 25 of 2021- Judgement

Nelson Ndegwa Njeri v Commissioner of Customs and Border Control- TAT No 159 of 2020

Rama Homes Limited v Commissioner of Domestic Taxes TAT 521 of 2020-Judgement

Roshina Timber-Mart v Commissioner of Customs and Border Control - TAT No 443 of 2020

The Music Company Limited v Commissioner of Domestic Taxes TAT 499 of 2019- Judgement

December 2021

Decision Delivered in the Month of December

Abeid Mohamed Iqbal v Commissioner of Domestic Taxes TAT 14 of 2021- Judgement

Abdullahi Ibrahim Isaack-Vs- Commissioner of Domestic Taxes -Tat No. 591 Of 2020 – Judgement

Ahkam Construction Company Limited and Another- v- Commissioner of Domestic Taxes- TAT No 142 of 2021

Angelique International Limited-Vs- Commissioner of Domestic Taxes -Tat No. 587 Of 2020 Judgement

Asl Packaging Limited-Vs-Commissioner of Domestic Taxes -Tat No. 555 Of 2020 –Judgement

Aval Trading Limited-Vs- Commissioner of Domestic Taxes -Tat No. 444 Of 2020 –Judgement

Batavia International Limited - v- Commissioner of Domestic Taxes- TAT No 500 of 2020

Beta Solutions Limited-Vs- Commissioner of Domestic Taxes -Tat No. 122 Of 2020 –Judgement

Bidcoro Africa Limited -Vs- Commissioner of Customs _ Border Control - Tat No. 689 Of 2021 – Ruling

Cityking Realtors Limited-Vs- Commissioner of Domestic Taxes -Tat No. 601 Of 2020 – Judgement

Dimension Data Solutions Limited-Vs-Commissioner of Domestic Taxes -Tat No.  476 Of 2019 –Judgement

Eldama Technologies Limited v Commissioner of Customs _ Border Control TAT 357 of 2019-Judgement

Engiplus Infrastructures Limited -Vs- Commissioner of Domestic Taxes -Tat No. 132 Of 2021 Judgement

Famo Contractors Limited-Vs- Commissioner of Domestic Taxes-Tat No 79 Of 2020

George Kioko Kisavi-Vs-Commissioner of Domestic Taxes -Tat No.  126 Of 2021 – Judgement

Gilfilian Air Conditioning Limited-Vs- Commissioner of Domestic Taxes -Tat Noi. 176 Of 2021 –Judgement

Highstar Food Industries Limited v Commissioner of Investigations and Enforcement -TAT 305 of 2020

Julius Kipkoskei Kemboy-Vs- Commissioner of Domestic Taxes - Tat 486 Of 2020 –Judgement

Jumbo Steel Mills Limited-Vs- Commissioner of Domestic Taxes -Tat No 11 Of 2021 –Judgement

Lanu Contractors and General Supplies Limited-Vs- Commissioner of Domestic Taxes - Tat No. 537 Of 2019 – Judgement

Lucas Waithaka Gitere- v- Commissioner of Domestic Taxes-TAT No. 341 of 2019

Maz Distributors Limited Vs Commissioner of Domestic Taxes - Tat No. 192 Of 2020 –Judgement

Mzuri Sweets Limited-Vs- Commissioner of Domestic Taxes -Tat No. 574 Of 2020 – Judgement

Northern Auto Dealers Limited-Vs- Commissioner of Domestic Taxes -Tat No. 453 Of 2020- Judgement

Oceanbays Investments and General Supplies Limited -Vs- Commissioner of Domestic Taxes - Tat No. 34 Of 2020 – Judgement

Parmar Ajitsinh Gabhirsinh- v- Commissioner of Domestic Taxes - TAT No 563 of 2020

Petrocity Enterprises Limited v Commissioner of Domestic Taxes TAT 106 of 2019- Judgement

Proto Energy Limited Vs Commissioner of Customs and Border Control -Tat No. 75 Of 2021 – Judgement

Sampesa Agency Limited-Vs- Commissioner of Domestic Taxes - Tat No. 271 Of 2020 – Judgement

Samuel Mwangi Mathu -Vs- Commissioner of Domestic Taxes - Tat No. 369n of 2020 – Judgement

Sbi International Holdings Ag Kenya-Vs- Commissioner of Customs and Border Control - Tat No. 100 Of 2020 – Judgement

Simon Etieni Lelesiit- v- Commissioner of Domestic Taxes - TAT No 256 of 2019

Uchumi Supermarkets Limited -Vs- Commissioner of Domestic Taxes - Tat No. 43 Of 2017 – Judgement

Walters Trading Company Limited- v-Commissioner of Domestic Taxes-TAT 168 of 2021

Wananchi Group(K) Limited Vs Commissioner of Customs and Border Control - Tat No. 147 Of 2021 - Judgement

Year 2020

Year 2020

February 2020

 Decision Delivered In the Month of February

County Government of Kitui v Commissioner of Domestic Taxes.

Emanuel Trading Co. Ltd v Commissioner of Domestic Taxes

Equity Group Holdings Ltd v Commissioner of Domestic Taxes

Godfrey Kairanga Mwangi v Commissioner of Domestic Taxes

Gulsan Insaat Sanayi Turizm v Commissioner of Domestic Taxes& 2 Others

Joseph Ochunga v Kenya Revenue Authority

Lucy Wangui Wachira v Commissioner of Domestic Taxes

Nimsos Trading Co. Ltd v Commissioner of Domestic Taxes

Othaya Farmers Co-Op Society Ltd v Commissioner of Domestic Taxes

Profresh Limited v Commissioner of Domestic Taxes

Rongai Tiles Sanitary Ware LTD v Commissioner of Domestic Taxes

Samuel Kamau Wagako v Commissioner of Domestic Taxes

Socabelec EA LTD v Commissioner of Domestic Taxes

Tetra Pak Ltd v Commissioner of Domestic Taxes

Total Kenya Ltd v Commissioner of Domestic Taxes

Ujenzi Supplies Ltd v Commissioner of Domestic Taxes

Zhango Limited v Commissioner of Domestic Taxes


March 2020

 Decision Delivered In the Month of March

Adix Plastics Ltd v Commissioner of Domestic Taxes

Africa Oil Kenya BV v Commissioner of Domestic Taxes..pdf

Anchor Property Consult LTD v Commissioner of Domestic Taxes

Brookhouse Schools Ltd v Commissioner of Domestic Taxes.

COCA – COLA Central East and West Africa LTD v Commissioner of Domestic Taxes

David Ndii Mwangi v Commissioner of Investigations and Enforcement

East Africa Data Handlers Ltd v Commissioner of Domestic Taxes 102 of 2017

East Africa Data Handlers Ltd v Commissioner of Domestic Taxes 101 of 2017

Eliora Energy Limited v Commissioner of Domestic Taxes

Engineering Supplies 2001 Ltd v Commissioner of Domestic Taxes

Ernie Campbell_ Co (K) Ltd v Commissioner of Domestic Taxes

Fortune Container Depot Limited v Commissioner of Domestic Taxes 24 of 2018

Fortune Container Depot Limited v Commissioner of Domestic Taxes 205 of 2019

Giraffe Ark Game v Commissioner of Domestic Taxes

Highlands Mineral Water LTD v Commissioner of Domestic Taxes

H.P. Gauff Ingenieure GMBH& COKG v Commissioner of Domestic Taxes

I&M Bank Kenya Limited v Commissioner of Domestic Taxes

Kikuyu Pipes and Fittings Center v Commissioner of Domestic Taxes

LG Electronics Africa Logistics FZW Kenya Branch v Commissioner of Domestic Taxes

Mennonite Board of EA T/A Rosslyn Academy v Commissioner of Domestic TaxesAppeal 17 of 2017 & 405 of 2018

Mennonite Board of EA T/A Rosslyn Academy v Commissioner of Domestic Taxes Appeal 37 of 2018

New Age Developer and Construction limited v Commissioner of Domestic Taxes

Scania East Africa Ltd v Commissioner of Domestic Taxes

Shivam Commodities LTD v Commissioner of Domestic Taxes

Shreeji Enterprises (K) Ltd v Commissioner of Investigations and Enforcement 58 & 186 of 2019

Sigona Golf Club 4 Others v Commissioner of Domestic Taxes

Skyline Towers Ltd v Commissioner of Domestic Taxes

Sony Holdings Ltd v Commissioner of Domestic Taxes 376 of 2019

Sony Holdings Ltd v Commissioner of Domestic Taxes 506 of 2019


 

July 2020

 Decision Delivered In the Month of July

Computech Limited v Commissioner of Domestic Taxes

Cooperative Bank of Kenya v Commissioner of Domestic Taxes

Dominion Petroleum Kenya Limited v Commissioner of Domestic Taxes

Eaton Towers Kenya Limited v Commissioner of Domestic Taxes

Golden Acre Limited v Commissioner of Domestic Taxes

Gravity Trading Company Limited v Commissioner of Domestic Taxes

Mobius Motors Kenya Ltd v Commissioner of Domestic Taxes

Stephen Kimathi Mutiso v Commissioner of Domestic Taxes; Kenya Commercial Bank-KCB (Interested Party)

Tradeline Express Kenya Limited v Commissioner of Investigations Enforcement

W.E.C Lines Kenya Limited v Commissioner of Domestic Taxes


August 2020

 Decision Delivered In the Month of  August

Bon Borehole Drillers Limited v Commissioner of Investigations Enforcement

Commprove Limited v Commissioner of Domestic Taxes [2020] eKLR

Ebenezer Traders Limited v Commissioner of Domestic Taxes

GTZ International Services v Commissioner of Domestic Taxes

Julius Kipkoskei Kemboi v Commissioner of Domestic Taxes

Kisima Farm Limited v Commissioner of Domestic Taxes

Moses Oring’o Lango v Commissioner of Domestic Taxes

Shailesh Jagjiven Dattani v Commissioner of Domestic Taxes

Unique Enterprises Limited v Commissioner of Domestic Taxes

Yamason Contractors Limited v Commissioner of Domestic Taxes

Zayn Agro Industries v Commissioner of Domestic Taxes


September 2020

 Decision Delivered In the Month of September

Abdalla Brek Said v Commissioner of Domestic Taxes-TAT Misc. No. 332 of 2020-Ruling

A One Healthcare Limited v Commissioner of Investigations and Enforcement -TAT No. 109 of 2019-Judgement

Altech Stream (E.A) Limited (Asea) v Commissioner of Domestic Taxes -TAT No. 159 of 2016-Judgement

Amritlal Kachra Savla  v  Commissioner Of Domestic Taxes -TAT No. 158 of 2018-Judgement

Autoexpress Limited v Commissioner of Customs Border Control

Basit Properties Limited v Commissioner of Domestic Taxes-TAT Misc. No. 331 of 2020-Ruling

Batavia International Limited v Commissioner of Domestic Taxes-TAT Misc. No. 55 of 2020-Ruling

Bemarc Limited v Commissioner of Domestic Taxes

Bemms Limited v Commissioner of Domestic Taxes

Bank of Africa Kenya Limited v Commissioner of Domestic Taxes -TAT No. 319 of 2018-Judgement

BHAI Company Limited v Commissioner of Domestic Taxes

Brinkley Limited v Commissioner of Domestic Taxes

Citigates Developers Limited v Commissioner of Investigations Enforcement

Dutch Flower Group Kenya Limited v Commissioner of Domestic Taxes -TAT No. 71 of 2017-Judgement

East African Seed Company Limited v Commissioner of Domestic Taxes

Fast Generation Limited v Commissioner of Domestic Taxes -TAT No. 11 of 2018-Judgement

Foresight Infrastructure INC v Commissioner of Domestic Taxes -TAT No. 257 of 2018-Judgement

Gokals Kenya Limited v Commissioner of Domestic Taxes -TAT No. 126 of 2018-Judgement

Jemson Tiles Limited v Commissioner of Customs Border Control

Man Diesel and Turbo Se Kenya v Commissioner of Domestic Taxes -TAT No. 26 of 2017-Judgement

Monaco Engineering Limited v Commissioner of Domestic Taxes-TAT No. 67 Of 2017-Judgement

Montana Suppliers Limited v Commissioner of Domestic Taxes

Muhugu Limited v Commissioner of Domestic Taxes

Njama Wambugu v Commissioner of Investigations and Enforcement

Platinum Packaging Limited v Commissioner of Domestic Taxes

Prajapati Bipinchandra Ramjibhai and Prajapati Vijay Trading as Mimani Enterprises Limited v Commissioner of Investigations and Enforcement

Rift Valley Railways Kenya Limited v Commissioner of Domestic Taxes - TAT No. 11 Of 2018-Judgement

Sixty-Four Arcade Limited v Commissioner of Domestic Taxes -TAT No. 192 of 2017-Judgement

Societe De Maintenance Petroliere (Smp) v Commissioner Investigations & Enforcement-TAT No. 2 of 2017-Judgement

Subru Motors Ltd v Commissioner of Domestic Taxes-TAT No. 109 of 2016 –Ruling

Standard Chartered Bank Kenya Limited v Commissioner of Domestic Taxes -TAT No. 302 of 2018 Judgement

Step Up Holdings (K) Limited v Commissioner of Domestic Taxes

Trical and Hard Limited v Commissioner of Domestic Taxes -TAT No. 320 of 2018-Judgement


October 2020

 Decision Delivered In the Month of October

Anthony Kariuki Mwai v Commissioner of Domestic Taxes-TAT Misc. No. 29 of 2019-Ruling

Dodwell and Company (EA) Limited v Commissioner of Domestic Taxes -TAT No. 63 of 2017 –Judgement

Dr James Mogire Kabora v Commissioner of Domestic Taxes –TAT No. 15 of 2017-Judgement

Farab International FZE v Commissioner of Domestic Taxes –TAT No. 381 of 2018 (Consolidated with TAT No. 283 of 2019) –Judgement

Feradon Associates Limited v Commissioner of Domestic Taxes-TAT No. 128 of 2016-Judgement

Grace Njeri Githua  v  Commissioner of Investigations & Enforcement -TAT No. 102 of 2018-Judgement

John Githua Njogu v Commissioner of Investigations & Enforcement -TAT No. 101 of 2018-Judgement

Jomusons Investment Limited v Commissioner of Domestic Taxes-TAT Misc. No. 42 Of 2019-Ruling

Kamindi Selfridges Supermarket Limited v Commissioner of Investigations Enforcement -TAT No. 52 of 2017-Judgement

Karshan Limited v Commissioner of Domestic Taxes -TAT No. 123 of 2018-Judgement

Kotile General Contractors Company Limited v Commissioner of Domestic Taxes-TAT Misc. No. 38 of 2019-Ruling

Metro Impex Limited v Commissioner of Domestic Taxes -TAT No. 61 of 2017 –Judgement

National Bank of Kenya Limited v Commissioner of Domestic Taxes -TAT No. 14 of 2017 –Judgement

Osho Drappers Limited v Commissioner of Domestic Taxes - TAT No. 159 of 2018-Judgement

OSI Kenya Limited v Commissioner of Investigations Enforcement -TAT No 27 of 2018 –Judgement

Raffia Bags Ea Limited v Commissioner of Domestic Taxes -TAT Misc. Appl. No. 6 of 2018 -Ruling                                             

Registered Trustees of Agricultural Society of Kenya v Commissioner of Domestic Taxes-TAT No. 411 of 2018-Ruling

Roser Roofing East Africa Limited v Commissioner of Investigations Enforcement -TAT No 112 Of 2019-Judgement

Sea Submarine Communications Limited v Commissioner of Domestic Taxes -TAT No. 153 of 2016-Judgement

Sweedish Schools Association of Kenya v Commissioner of Domestic Taxes -TAT No. 106 of 2016-Judgement

Upperhill Medical Centre Limited v Commissioner of Domestic Taxes -TAT No. 178 Of 2016-Judgement

Zulekha Samji v Commissioner of Domestic Taxes -TAT No. 5 Of 2017-Judgement



 

November 2020

 Decision Delivered In the Month of March November

Alliance In Motion Global (K) Limited v Commissioner of Domestic Taxes -TAT No. 311 Of 2020 –Ruling

Atta Kenya Limited v Commissioner of Domestic Taxes -TAT Misc. Appl. No. 6 of 2018-Ruling

Endarasha Farmers’ Co-Operative Society Ltd v Commissioner of Domestic Taxes -TAT Misc. Appl. No. 51 of 2019-Ruling

Kifaru Enterprises Limited v Commissioner of Customs & Border Control -TAT Misc. Application No. 52 of 2020-Ruling

Metal Stores Limited v Commissioner of Customs & Border Control -TAT Misc. Application No. 53 of 2020-Ruling

Peter Bonde Nielsen v Commissioner of Domestic Taxes -TAT No. 177 of 2016-Judgement

United Millers Limited v Commissioner of Customs _ Border Control -TAT No. 22 of 2017-Judgement


December 2020

Decision Delivered In the Month of December

3M Kenya Limited v Kenya Revenue Authority -TAT No. 30 of 2016-Judgement

Abdi Aidid Ali v Commissioner of Investigations & Enforcement-TAT No. 353 of 2019-Ruling

Bidco Oil Refeneries Limited v Commissioner of Customs Services -TAT No. 150 of 2015-Judgement                                                                                                                                                        

Blueline Auto Tyres Limited v Commissioner of Investigations & Enforcement-TATat No. 354 of 2019-Ruling

CIC Insurance Company Limited v Commissioner of Domestic Taxes -TAT No. 201 of 2015-Judgement

Diara Limited v Commissioner of Domestic Taxes -TAT No. 31 of 2017-Judgement

Hermoon Agencies Limited v Commissioner of Domestic Taxes -TAT Misc. Appl. No. 71 of 2020 -Ruling

Jimmy Mutuku Kiamba v Commissioner of Investigations & Enforcement -TAT No. 183 of 2015-Ruling

Rift Valley Adventures Tours & Hotels Limited v Commissioner of Investigations & Enforcement-TAT No. 568 of 2019-Ruling

Stanbic Bank Kenya Limited v Commissioner of Domestic Taxes -TAT No. 176 Of 2016-Judgement


 

Year 2019

Year 2019

Afya X-Ray Centre Ltd v Commissioner of Domestic Taxes

Applewood Investments Ltd v Commissioner of Domestic Taxes

Atta Kenya Limited v Commissioner of Domestic Taxes

 


 

Boleyn International Ltd v Commissioner of Investigations and Enforcement

 


 

Cental Kenya Coffee Mills Ltd v Commissioner of Domestic Taxes

Chelal Limited v Commissioner of Domestic Taxes

Chester Insurance Brookers Ltd v Commissioner of Domestic Taxes

China Road and Bridge Corporation v Commissioner of Domestic Taxes

 


 

Eldoret Grains Ltd v Commissioner of Domestic Taxes

Equity Bank (K) Ltd v Commissioner of Domestic Taxes

 


 

Grain Bulk Handling Ltd v Commissioner of Investigations and Enforcement

Jasmin Construction Ltd v Commissioner of Domestic Taxes

 


 

Kenya Tourism Board v Commissioner of Domestic Taxes

Kose Investments Ltd v Commissioner of Investigations and Enforcement

 


 

Laser Supplies Ltd  v Commissioner of Income Taxes Department

http://www.kenyalaw.org/tribunals/TaxAppealTribunal/2019/Laser-Supplies-Ltd-v-Commissioner-of-Income-Taxes-Department[2019]eKLR.pdf Leah Njeri Njiru v Commissioner of Investigations and Enforcement

Lifecare Insurance Brokers Ltd v Commissioner of Domestic Taxes

Local Productions Kenya Ltd v Commissioner of Domestic Taxes

Lodwar Wholesellers Ltd v Commissioner of Domestic Taxes

 


 

Mgurumani Traders Ltd v Commissioner of Investigations and Enforcement

 


 

 

Nailab Limited v Commissioner of Domestic Taxes

 


 

Pevans East Africa Ltd v Commissioner of Domestic Taxes & 7 Others 304 of 2019

Pevans East Africa Ltd v Commissioner of Domestic Taxes & 8 Others 304 of 2019

Pevans East Africa Ltd v Commissioner of Domestic Taxes 336 of 2018

Philip Kinisu v Commissioner of Investigations and Enforcement

 

 

 


Shop and Deliver Limited vs. Commissioner of Domestic Taxes

 

 


 

Tumaini Distributors Co. Ltd v Commissioner of Domestic Taxes

 

Year 2018

Year 2018

A

Abdalla Abdalla Mohamed v Commissioner of Domestic Taxes.


Airflo Limited v Commissioner of Domestic Taxes.


Alba Hotels Limited v Commissioner of Customs Services.


B

Barclays Bank of Kenya Limited v Commissioner of Domestic Taxes.


Bigot Flowers Kenya Limited v Commissioner of Domestic Taxes.


C

Civicon Limited v The Commissioner of Domestic Taxes

D

Diamond Industries Limited v Commissioner of Domestic Taxes


E

Epco Builders Limited v Commissioner of Domestic Taxes.


G

Good Bread Kenya Limited v Commissioner of Domestic Taxes.


H

Hewlett Packard East Africa Limited v Commissioner of Domestic Taxes.


K

Kenya Fluorspar Company Limited v Commissioner of Domestic Taxes.


Kenya Postel Directories Limited v Commissioner of Domestic Taxes.


Kibwari Limited vs. Commissioner of Domestic Taxes


M

Madison Insurance Limited v Commissioner of Domestic Taxes.


Manuchar Kenya Limited v Commissioner of Domestic Taxes


Mars Logistics Limited v Commissioner of Domestic Taxes.


M-Oriental Bank Limited v Commissioner of Domestic Taxes.


Minazini Enterprises Limited v Commissioner of Domestic Taxes.


Muungania Tea Factory Company Limited and 17 others, KTDA Management Services Limited vs. Commissioner of Domestic Taxes


P

Parkways Investment Limited v Commissioner of Domestic Taxes.

Pwani Oil Products Limited  v Commissioner of Customs Services


S

Samaritan's Purse v Commissioner of Domestic Taxes.


Subru Motors Limited v Commissioner for Domestic Taxes.


T

The East African Marine System (TEAMS) v Commissioner of Domestic Taxes.


Tembo Co-operative Savings and Credit Society Limited v Commissioner of Domestic Taxes.


U

United Millers Limited v Commissioner of Customs Services


W

 W. E. C Lines (Kenya) Limited v Commissioner of Domestic Taxes


Year 2017

Year 2017

A

Awale Ali Hashi v Commissioner of Domestic Taxes


B

Brighter Monday.Com Limited v Commissioner of Domestic Taxes.


C

Corporate Insurance Company Limited v Commissioner of Domestic Taxes.

Communication Carriers Limited v Commissioner of Domestic Taxes


D

Diamond Trust Bank Kenya Limited v Commissioner of Domestic Taxes.

Dinara Developers Limited v Commissioner of Domestic Taxes.


G

Guaca Stationers Limited v Commissioner of Domestic Taxes


H

Hazina SACCO Socitey Limited v Commissioner of Domestic Taxes.


F

Family Signature Limited v Commissioner of Investigation and Enforcement


I

ICEA Lion Life Assurance Company Limited v Commissioner of Domestic Taxes.

Integrat Kenya Limited v Commissioner of Domestic Taxes.

Intex Construction Limited v Commissioner of Domestic Taxes.


J

John Kinuthia Makumi v Commissioner of Domestic Taxes

Josephine Kabura Irungu v Commissioner of Domestic Taxes


K

Kapa Oil Refineries Limited v Commissioner of Customs and Border Control.

Kenya Postel Directories Limited v Commissioner of Domestic Taxes.

Keroche Breweries Limited v Commissioner of Domestic Taxes.

Kimberly Ryan (K) Limited v Commissioner of Domestic Taxes.

Kobo Safaris Limited v Commissioner of Income Tax.


M

Mackenzie Maritime E. A. Limited v Kenya Revenue Authority

Madison Insurance Limited v Commissioner of Domestic Taxes.

Maisha Steel (E. A) Limited v Commissioner of Domestic Taxes.

Maxwell Otieno Odongo v Commissioner of Domestic Taxes

Mayfair Insurance Company Limited v Commissioner of Domestic Taxes

Menengai Oil Refineries Limited v Commissioner of Investigations and Enforcement.

Mobile Planet Limited v Commissioner of Domestic Taxes.

Mount Kenya Bottlers Limited v The Commissioner of Domestic Taxes

Mohamed Aden Daudi v Commissioner of Domestic Taxes

MTN Business (K) Limited v Commissioner of Domestic Taxes.


N

Nairobi Golf Hotel (Kenya) Limited v Commissioner of Domestic Taxes

Newport Kenya Africa Limited v Commissioner of Domestic Taxes.


O

Oceanfreight E. A. Limited v Commissioner of Domestic Taxes.


P

Paragon Electronics Limited v Commissioner of Domestic Taxes.

Pegrume Limited v Commissioner of Domestic Taxes.


R

Ralph Bunche Suites Company Limited v Commissioner of Domestic Taxes.

Real People Services Limited v Commissioner of Domestic Taxes.


S

Sheria SACCO Society Limited v Commissioner of Domestic Taxes.

St. Andrew School Turi v Commissioner of Domestic Taxes.

Sturrock Shipping (K) Limited v Commissioner of Domestic Taxes.


T

Thomas and Piron Grands Lacs Limited v The Commissioner of Domestic Taxes.

Transaction Payment Solutions (K) Limited v Kenya Revenue Authority.


U

UAP Life Assurance Company Limited v Commissioner of Domestic Taxes


V

Vitrociset S. P. A Kenya Limited v Commissioner of Domestic Taxes.


 

Year 2016

Year 2016

A

Awal Limited v  Commissioner of Investigations and Enforcement


B

Bidco Oil Refineries Limited v Commissioner of Customs Services.


Braeburn Schools Limited v Commissioner of Domestic Taxes.


Braeburn Schools Limited v Commissioner of Domestic Taxes.


BTB Insurance Brokers Limited v  Commissioner of Domestic Taxes


C

Care International In Kenya v Commissioner of Domestic Taxes


CIC Insurance Group Limited v Commissioner of Domestic Taxes.


Cofftea Agencies Limited v Commissioner of Domestic Taxes


Co-operazione Internazionale vs Commissioner of Domestic Taxes


CMA CGM (K) Limited v Commissioner of Domestic Taxes


D

Delmonte Kenya Limited v Commissioner of Domestic Taxes


Diakonie Emergency Aid v Commissioner of Domestic Taxes


E

Ericsson (K) Limited v Commissioner of Domestic Taxes (Consolidated with Tax Appeal No. 49 of 2016)


Evamar Investments Limited v Commissioner of Domestic Taxes.


F

F. M. Macharia Limited v Commissioner of Domestic Taxes.


G

Glaxosmithkline Limited v Commissioner of Domestic Taxes.


Gulf Badr Group (Kenya) Limited v Commissioner of Domestic Taxes


H

Healthcare Direct (K) Limited v Commissioner of Customs Services


I

Inchcape Shipping Services (K) Limited v Commissioner of Domestic Taxes


J

Jimmy Mutuku Kiamba v Commissioner of Domestic Taxes.


K

KAPU (K) Limited v Commissioner of Domestic Taxes


Kal Africa Limited v Commissioner of Domestic Taxes


Kenya Wildlife Service v  Commissioner of Domestic Taxes


Kenindia Assurance Company Limited v  Commissioner of Domestic Taxes


Kibuwa Enterprises v Commissioner of Domestic Taxes.


Kingdom Kenya 01 Limited v Commissioner of Domestic Taxes


L

Lewa Wildlife Conservancy Limited v Commissioner of Domestic Taxes


London Distillers (Kenya) Limited v Commissioner of Domestic Taxes


Longonot Gate Development Limited v Commissioner of Domestic Taxes.


M

Mastermind Tobacco (K) Limited v Commissioner of Domestic Taxes


Maxwell Otieno Odongo v Commissioner of Domestic Taxes.


Mobile Planet Limited v Commissioner of Domestic Taxes


Mocian Limited v Commissioner of Domestic Taxes


N

Nakumatt Holdings Limited v Commissioner of Domestic Taxes.


Nyeri Water and Sewerage Company Limited and The Commissioner of Domestic Taxes.


O

Ocean Sports (2006) Limited v  Commissioner of Domestic Taxes


P

Primarosa Flowers Limited v Commissioner of Domestic Taxes

Pwani Oil Products Limited v Commissioner of Customs Services Department.


R

Rabai Operations and Maintenance Limited v Commissioner of Domestic Taxes


S

Seaforth Shippiing (K) Limited v Commissioner of Domestic Taxes


Seven Seas Technologies Limited v Commissioner of Domestic Taxes.


Sita Information Networking Computing BV v Commissioner of Domestic Taxes


Sunmatt Limited v Commissioner of Domestic Taxes


T

Taylor Winch (Coffee) Limited v Commissioner of Domestic Taxes.


The East African Marine Systems Limited v Commissioner of Domestic Taxes II.


The East African Marine Systems Limited v Commissioner of Domestic Taxes I.


Tile and Carpet Centre Limited v  Commissioner of Domestic Taxes


Toyota Kenya Limited v  Commissioner of Customs Services


U

Ukwala Supermarkets Limited v Commissioner of Domestic Taxes.


Ushindi Exporters Limited v Commissioner of Domestic Taxes.


V

Valley View Limited v Commissioner of Domestic Taxes


Vitrociset S. P. A. v Commissioner of Domestic Taxes.


W

W.E.C Lines (Kenya) Limited v Commissioner of Domestic Taxes.