Tax Appeals Tribunal Decisions

Click to Download

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 March 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 March August

Bon Borehole Drillers Limited v Commissioner of Investigations Enforcement

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 March 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

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

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

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

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 March 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

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

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

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


 

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.