2023 Tax Case Laws – Sagamore Hill

NCBA Bank Kenya Plc Limited (Successor in Title of NIC Bank PLC) v Commissioner of Legal Services & Board Coordination (Tax Appeal 666 of 2021) (29 June 2023)

Newmont Commodities Limited v Commissioner of Domestic Taxes (Tax Appeal 175 of 2022) (26 May 2023)

Ngai v Commissioner of Domestic Taxes (Tax Appeal 884 of 2022) (19 October 2023)

Njoroge v Commissioner of Domestic Taxes (Appeal 78 of 2022) (26 May 2023)

Oscars Foods Limited v Commissioner of Legal Service & Board Co-ordination (Tax Appeal 1182 of 2022) (13 October 2023)

Pesapal Limited v Commissioner of Domestic Taxes (Appeal 13 of 2021) (26 May 2023)

Pinkerton’s Kenya Limited v Commissioner Domestic Taxes (Tax Appeal 381 of 2022) (24 November 2023)

Pitbull Agencies Ltd v Commissioner of Domestic Taxes (Tax Appeal 538 of 2022) (19 October 2023)

Pollen Limited v Commissioner of Domestic Taxes (Appeal 311 of 2022) (26 May 2023)

Powerex Trading Company Limited v Commissioner of Investigations & Enforcement (Appeal 56 of 2019) (31 March 2023)

PVH Kenya Limited v Commissioner of Legal Services & Board Coordination (Appeal 712 of 2021) (26 May 2023)

Rabdiya Construction Company v Commissioner of Domestic Taxes (Appeal 365 of 2022) (17 March 2023)

Ramsay Limited v Commission of Legal Services & Coordination (Tribunal Appeal 1030 of 2022) (19 October 2023)

Renova Limited v Commisioner of Domestic Taxes (Tribunal Appeal 820 of 2021) (17 March 2023)

Rihab Investment Limited v Commissioner of Domestic Taxes (Tax Appeal 1013 of 2022) (13 October 2023)

Rohto Mentholatum (Kenya) Limited v Commissioner of Customs & Border Control (Appeal 789 of 2021) (26 May 2023)

Ruiru Feeds Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 765 of 2022) (10 November 2023)

Salsa Global Investment Co Ltd v Commissioner of Domestic Taxes (Appeal 254 of 2021) (10 February 2023)

Samasource Kenya EPZ Limited v Commissioner of Domestic Taxes (Appeal 1088 of 2022) (20 December 2023)

Samrose Enterprises Limited v Commissioner of Investigations and Enforcement (Appeal 128 of 2021) (10 February 2023)

Scanjet Construction Ltd v Commissioner of Domestic Taxes (Tax Appeal 957 of 2022) (20 December 2023)

Solomon Marias Kureko t a Vicjofya Enterprise v Commissioner Domestic Taxes (Tax Appeal 1175 of 2022) (10 November 2023)

Souk Bazaar Limited v Commissioner of Domestic Taxes (Tax Appeal 665 of 2022) (6 October 2023)

Steam and Gesto Consortium (SGC) Srl Ltd v Commissioner of Domestic Taxes (Tax Appeal 1319 of 2022) (24 November 2023)

Sungura Samburu Agencies Ltd v Commissioner of Domestic Taxes (Tax Appeal 1192 of 2022) (19 October 2023)

Sweet World Supermarket Limited v Commissioner Domestic Taxes (Tax Appeal 812 of 2022) (13 October 2023)

Tancity Energy Limited v Commissioner of Domestic Taxes (Tax Appeal 460 of 2022) (29 June 2023)

Techno Atom Limited v Commissioner of Domestic Taxes (Tax Appeal 1255 of 2022) (24 November 2023)

Techsavana Company Limited v Commissioner of Domestic Taxes (Appeal 655 of 2021) (2 June 2023)

Thuranira t a Dave G Stores v Commissioner of Legal Services and Board Coordination (Tax Appeal 510 of 2022) (13 October 2023)

Tononoka Rolling Mills Limited v Commissioner of Domestic Taxes (Tax Appeal 1388 of 2022) (8 December 2023)

Torrent East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 501 of 2022) (10 November 2023)

Uni-Truck World Limited v Commissioner of Domestic Taxes (Appeal 579 of 2021) (10 February 2023)

Vitop Limited v Commissioner of Domestic Taxes (Tribunal Appeal 808 of 2022) (13 October 2023)

Wambugu v Commissioner of Domestic Taxes (Appeal 1039 of 2022) (19 October 2023)

Wara Link Logistics Limited v Commissioner of Domestic Taxes (Appeal 563 of 2022) (9 June 2023)

Yogi Supermarket Limited v Commissioner Domestic Taxes (Appeal 833 of 2021) (10 February 2023)

Zarnash Investments Limited v Commissioner of Legal Services & Board Co-ordination (Miscellaneous Application E002 of 2023) (10 March 2023)

Abyssina Iron and Steel Ltd v Commissioner of Customs and Border Control (Tax Appeal 457 of 2022) (10 Nov 2023)

Afat Trading Limited v Commissioner of Customs & Border Control (Tax Appeal 164 of 2022) (1 September 2023) (Judgment)

Amstel Trading Company Limited v Commissioner of Customs & Border Control (Appeal 389 of 2022) [2023] (26 May 2023)

Apa Insurance Limited v Commissioner of Customs and Border Control (Tax Appeal 1353 of 2022) [2023] (1 September 2023)

Astron Enterprises Limited v Commissioner of Customs & Border Control (Appeal 191 of 2022) [2023] (12 May 2023)

Baraka Kenya Limited v Commissioner of Customs & Border Control (Appeal 419 of 2022) [2023] (29 June 2023)

Bharat General Agency v Kenya Revenue Authority (Appeal 516 of 2022) (3 November 2023)

Bidcoro Africa Limited v Commissioner of Customs & Border Control (Appeal 595 of 2021) (17 March 2023)

Bidcoro Africa Limited v Commissioner of Customs & Border Control (Tribunal Appeal 689 of 2021)(17 March 2023)

Bobeco Limited v Commissioner of Customs & Border Control (Appeal 144 of 2022 (1 September 2023)

Boiler Technique Engineering Limited v Commissioner of Customs & Border Control (Tax Appeal 763 of 2022) [2023] (29 June 2023)

Brockley Investment Limited v Commissioner of Customs and Border Control (Appeal 1002 of 2022) (20 December 2023)

C & P Shoe Industries Ltd v Commissioner, Customs & Border Control (Tax Appeal 520 of 2022) (4 August 2023)

Cadbury Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal 908 of 2022) (20 December 2023)

Cents Traders v Commissioner of Customs & Border Control (Appeal 390 of 2022) (9 June 2023)

Chandaria Industries Limited v Commissioner of Customs and Border Control (Appeal 214 of 2022) (2 June 2023)

Climacento Green Tech Limited v Commissioner of Customs & Border Control (Appeal 135 of 2022) (12 May 2023)

Davis & Shirtliff Limited v Commissioner of Customs & Border Control (Appeal 368 of 2021) (12 May 2023)

Drifield Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal 937 of 2022) (24 November 2023)

El -Amigos Enterprises Limited v Commissioner of Investigations & Enforcement (Appeal 620 of 2021) (10 March 2023)

Emergency Relief Supplies Limited v Commissioner of Customs & Border Control (Appeal 108 of 2021) (10 February 2023)

Equator Bottlers Limited v Commissioner of Customs and Boarder Control (Tax Appeal 1450 of 2022) (8 December 2023)

EWCA Marketing Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal 120 of 2022) (29 June 2023)

Fortec Hardware & Accessories Limited v Commissioner of Investigations & Enforcement (Appeal 439 of 2021) (5 May 2023)

Gakahu v Commissioner of Customs and Border Control (Appeal 189 of 2022) [2023] (9 June 2023)

Giant Furniture Limited v Commissioner of Customs and Border Control (Tax Appeal 1042 of 2022) (19 October 2023)

Goldtex Enterprises Limited v Commissioner of Customs & Border Control (Appeal 190 of 2022) (5 May 2023)

Handy Aircargo Limited v Commissioner of Customs & Border Control (Tax Appeal 192 of 2023) (4 August 2023)

Hemwil Investment Limited v Commisioner Customs & Border Control (Tax Appeal 0208 of 2023) (8 September 2023)

Hemwil Investment Limited v Commissioner of Customs & Border Control (Appeal E208 of 2023) (26 May 2023)

Highlands Drinks Limited v Commissioner of Customs & Boarder Control (Appeal 1392 of 2022) (10 March 2023)

Highlands Drinks Limited v Commissioner of Customs & Border Control (Appeal 1364 of 2022) (20 December 2023)

Highlands Drinks Limited v Commissioner of Customs & Border Control (Appeal 1392 of 2022) (20 December 2023)

In re Control Department (Appeal 384 of 2022) [2023] (2 June 2023)

Insteel Limited v Commissioner of Customs and Border Control (Appeal 27 of 2022) (9 June 2023)

Johnwin Investment Limited v Commissioner of Customs & Border Control (Appeal 277 of 2022) (5 May 2023)

Jubilee Jumbo Hardware Ltd v Commissioner of Customs and Border Control (Tax Appeal 1565 of 2022) (20 December 2023)

Kapa Oil Refineries Limited v Commissioner of Customs and Border Control (576 of 2022) (20 December 2023)

Kenchic Limited v Commissioner of Customs & Border Control (Tax Appeal 1323 of 2022) (24 November 2023)

Kenya Breweries Limited v Commissioner of Customs & Border Control (Appeal 629 of 2022) (29 June 2023)

Kenya Breweries Limited v Commissioner of Customs and Border Control (Appeal 481 of 2022) (4 August 2023)

Kifaru Enterprises Limited v Commissioner of Customs & Border Control (Appeal 635 of 2022) (9 June 2023)

Kikopa Limited v Commissioner of Customs & Border Control (Appeal 493 of 2021) (26 May 2023)

Lionpro Group K. Limited v Commissioner of Customs & Border Control (Appeal 426 of 2022) (29 June 2023)

Logistics & Energy Africa Limited v Commissioner of Domestic Taxes (Miscellaneous Application 257 of 2022) (5 May 2023)

Mart v Commissioner of Customs & Border Control (Appeal 193 of 2022) [2023] (5 May 2023)

Mwangi v Commissioner of Customs & Border Control (Appeal 790 of 2022) (26 May 2023)

Mwasame v Commissioner of Investigation & Enforcement Department (Appeal 335 of 2023) (3 November 2023)

Nairobi Plastics Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 25 of 2023) (8 December 2023)

Namah Enterprises Limited v Commissioner of Domestic Taxes (Appeal 922 of 2022) (12 May 2023)

Netsavvy Wireless Limited v Commissioner of Customs & Border Control (Appeal 106 of 2022) (4 August 2023)

ORB Energy Private Limited v Commissioner of Domestic Taxes (Appeal 101 of 2022) (12 May 2023)

Parshva Limited v Commissioner of Customs & Border Control (Tribunal Appeal 199 of 2022) [2023] (17 March 2023)

Parshva Mombasa Ltd v Commissioner of Customs and Border Control (Tax Appeal 195 of 2022) [2023] (19 May 2023)

Positive Packaging Limited v Commissioner of Customs & Border Control (Tax Appeal 342 of 2022) (6 October 2023)

Powermax Solar Solutions v Commissioner of Customs and Border Control (Tax Appeal 681 of 2022) (1 September 2023)

Rapid Papers Limited v Commissioner, Customs & Border Control (Appeal 392 of 2022) (2 June 2023)

Reesewood Enterprises Limited v Commissioner of Customs & Border Control (Appeal 287 of 2022) (13 October 2023)

Royal Mabati Limited v Commissioner of Customs and Border Control Services (Appeal 1098 of 2022) (24 November 2023)

Safqa Limited v Commissioner of Customs & Border Control (Appeal 388 of 2022) (26 May 2023)

Sagoo v Commissioner of Customs and Border Control (Tax Appeal 187 of 2022) (15 September 2023)

Sai Pharmaceuticals Limited v Commissioner of Customs & Border Control (Tax Appeal 731 of 2022) (6 October 2023)

Scandinavian Solar Systems Ltd v Commissioner of Customs & Border Control (Appeal 249 of 2021) (12 May 2023)

Sojpar Limited v Commissioner of Customs & Border Control (Appeal 387 of 2022) (2 June 2023)

Solinic East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 950 of 2022) (24 November 2023)

Sollatek Electronics Kenya Limited v Commissioner of Customs & Border Control (Appeal 142 of 2022) (26 May 2023)

Sunpower International Limited v Commissioner of Customs and Border Control (Appeal 179 of 2022) (12 May 2023)

Suntech Power Limited v Commissioner of Customs & Border Control (Tax Appeal 143 of 2022) (12 May 2023)

Suntory Beverage and Food Kenya Limited v Commissioner Customs & Border Control (Appeal 832 of 2021) (17 March 2023)

Tile and Carpet Limited v Commissioner of Customs & Border Control (Tax Appeal 373 of 2021) (15 September 2023)

Total E & P International K1 Ltd (Kenya Branch) v Commissioner of Domestic Taxes (Tribunal Appeal 395 of 2021) (10 February 2023)

Traders v Commissioner of Customs & Border Control (Appeal 391 of 2022) (9 June 2023)

Turaco Limited v Commissioner of Customs & Border Control (Tax Appeal 213 of 2022) (10 November 2023) (Judgment)

Twiga Solar Technology and Solutions Limited v Commissioner of Customs & Border Control (Tax Appeal 410 of 2022) (10 November 2023)

Twiga Stationeries and Printer Ltd v Commissioner of Customs & Border Control (Tax Appeal 212 of 2022) (19 May 2023)

Uni-Truck World Limited v Commissioner of Domestic Taxes (Appeal 579 of 2021) (10 February 2023)

Unity Homes Limited v Commissioner of Customs & Border Control (Appeal 404 of 2022) (12 May 2023)

Unity West Sez Limited v Commissioner, Customs & Border Control (Appeal 403 of 2022) (2 June 2023)

Universal Impex Limited v Commissioner of Customs & Border Control (Tribunal Appeal 563 of 2021) (10 February 2023)

Varun Distributors Limited v Commissioner of Customs and Border Control (Tribunal Appeal 547 of 2022) (24 November 2023)

Wire Products Limited v Commissioner of Customs & Border Control (Appeal 573 of 2022) (9 June 2023)

Abyssinia Iron and Steel Limited v Commissioner of Customs & Border Control (Appeal 457 of 2022) (31 March 2023)

Airtel Networks Kenya Limited v Commissioner of Domestic Taxes (Appeal 851 of 2022) (1 December 2023)

Ali v Commissioner Domestic Taxes (Tax Appeal 1381 of 2022) (24 November 2023)

Apex Communications Limited v Commissioner of Domestic Taxes (Miscellaneous Application E104 of 2023) (3 November 2023)

Arm Current PLC (In Liquidation) v Commissioner of Domestic Taxes (Tax Appeal 606 of 2022) (3 November 2023)

Aspac International East Africa Limited v Commissioner Legal Services & Board Coordination (Tax Appeal 765 of 2021) (29 June 2023)

Atoz Supplies Limited v Commissioner of Domestic Taxes (Miscellaneous Application E101 of 2023) (1 December 2023)

Avic International Beijing EA Co Ltd v Commissioner for Customs & Border Control (Tax Appeal 38 of 2022) (1 September 2023)

Ballore NYK Auto Logistics Limited v Commissioner of Domestic Taxes (Miscellaneous Case E065 of 2023) (19 October 2023)

Batoka Pharmacy Limited v Commissioner of Domestic Taxes (Appeal 154 of 2022) (19 May 2023)

Bawazir v Commissioner of Legal Services & Board Coordination (Tax Appeal 999 of 2022) (15 September 2023)

Baylem Limited v Commissioner of Domestic Taxes (Appeal 921 of 2022) (9 June 2023)

Belvacon Company Limited v Commissioner of Domestic Taxes (Miscellaneous Application E225 of 2023) (29 June 2023)

Berowa Traders Limited v Commisioner of Domestic Taxes (Tax Appeal 350 of 2022) (2 June 2023)

Boniface v Commissioner of Domestic Taxes (Miscellaneous Application 27 of 2022) (31 March 2023)

Brasely Limited v Commissioner of Domestic Taxes (Appeal 406 of 2022) (15 September 2023)

Brema Construction Limited v Commissioner of Domestic Taxes (Miscellaneous Application 298 of 2022) (10 March 2023)

Burder Construction Ltd v Commissioner of Domestic Taxes (Tax Appeal 657 of 2022) (4 August 2023)

Butoyi Freight Forwarders and Ltd v Commissioner of Legal Services and Board Cordination Department (Tax Appeal 1083 of 2022) (20 December 2023)

Chegero v Commissioner of Domestic Taxes (Tribunal Appeal 866 of 2021) (17 March 2023)

Chershire Freight Limited v Commissioner of Legal Services and Board Coordination (Appeal 525 of 2022) (2 June 2023)

China Huaxi Enterprises Limited v Commissioner of Domestic Taxes (Tribunal Appeal 582 of 2021) (17 March 2023)

City Gas East Africa Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 411 of 2021) (17 March 2023)

CKL Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 1321 of 2022) (24 November 2023)

CM Redd International Limited v Commissioner of Legal Services and Board Co-ordination (Appeal 1249 of 2022) (10 November 2023)

Cosmopolan Consultants Limited v Commissioner of Legal Services & Board Coordination (Appeal E201 of 2023) (29 June 2023)

Crater Enterprises and Supplies Limited v Commissioner of Domestic Taxes (Appeal 701 of 2022) (29 June 2023)

Creative Consolidated Systems Limited v Commissioner of Domestic Taxes (Tax Appeal 537 of 2022) (4 August 2023)

Crescent-Tech Limited v Commissioner of Domestic Taxes (Appeal 699 of 2021) (10 February 2023)

Darol Contractors Kenya Limited v Commissioner of Domestic Taxes (Appeal 791 of 2022) (15 September 2023)

Das Group Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 864 of 2022) (13 October 2023)

Daton Engineering Services Limited v Commissioner of Domestic Taxes (Tax Appeal 1246 of 2022) (20 December 2023)

Deep Creek Enterpries Limited v Commissioner of Domestic Taxes (Tax Appeal 280 of 2020) (5 May 2023)

Diwa Traders Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 983 of 2022) (13 October 2023)

Dong Peng Motor (K) v Commissioner of Domestic Taxes (Tax Appeal 795 of 2022) (19 October 2023)

Drescoll Limited v Commissioner of Domestic Taxes (Tribunal Appeal 859 of 2022) (18 August 2023)

East African Cables PLC v Kenya Revenue Authority (Miscellaneous Application 26 of 2023) (31 March 2023)

East African Sea Foods Limited v Commissioner of Domestic Taxes (Appeal 61 of 2022) (2 June 2023)

Echenje v Commissioner of Domestic Taxes (Tribunal Appeal 383 of 2022) (10 February 2023)

Effic Engineers Limited v Commissioner of Domestic Taxes (Miscellaneous Application E146 of 2023) (3 November 2023)

Elle Kenya Limited v Commissioner of Investigation & Enforcement Department (Tax Appeal 1402 of 2022) (20 December 2023)

Farmers Wells Limited v Commisioner Domestic Taxes (Tribunal Appeal 179 of 2021) (10 February 2023)

Firtree Limited v Commissioner of Domestic Taxes (Tribunal Appeal 37 of 2022) (10 February 2023)

Fone Planet Limited v Commissioner of Domestic Taxes (Tax Appeal 954 of 2022) (6 October 2023)

Francis Matiru Kamande t a Mbachuma Enterprises v Commissioner of Legal Services & Board Coordination (Tax Appeal 461 of 2022) (19 May 2023)

Friends Hotel Kakamega Limited v Commissioner of Domestic Taxes (Tax Appeal 1148 of 2022) (8 December 2023)

Gakahu v Commissioner of Customs and Border Control (Appeal 189 of 2022) (9 June 2023)

Gathee Wholesalers Limited v Commissioner of Domestic Taxes (Appeal E107 of 2023) (9 June 2023)

Genpely General Contractors Limited v Kenya Revenue Authority (Tax Appeal 886 of 2022) (10 November 2023)

Gitari Wholesalers Limited v Commissioner of Domestic Taxes (Miscellaneous Application E069 of 2023) (5 May 2023)

Goda Investment Limited v Commissioner of Domestic Taxes (Tax Appeal 979 of 2022) (1 September 2023)

H & K Auto Box Limited v Commissioner of Domestic Taxes (Tax Appeal 660 of 2022) (2 June 2023)

Hamwe Logistics and Suppliers Limited v Commissioner of Domestic Taxes (Appeal E104 of 2023) (9 June 2023)

Hardware Trading Stores Ltd v Commissioner of Domestic Taxes (Tax Appeal 108 of 2020) (19 May 2023)

Holdwadag Construction Company Limited v Commisioner of Investigations & Enforcement (Appeal 606 of 2020) (10 February 2023)

Horizons Group Limited v Commissioner of Domestic Taxes (Appeal 700 of 2022) (29 June 2023)

Hubei Hongyuan Power Engineering Co. (K) v Commissioner of Domestic Taxes (Tax Appeal 818 of 2022) (8 September 2023)

Humble Enterprises v Commisioner of Domestic Taxes (Tax Appeal 74 of 2022) (26 May 2023)

Hussein Aluminium Glass Hardware v Commissioner of Domestic Taxes (Miscellaneous Application 205 of 2022) (31 March 2023)

Imara Steel Mills Limited v Commissioner, Investigation & Enforcement (Tax Appeal E015 of 2023) (1 December 2023)

Intime Stone Age Limited v Commissioner of Domestic Taxes (Appeal 714 of 2022) (6 October 2023) (Judgment)

Isaack v Commissioner of Domestic Taxes (Miscellaneous Application E083 of 2023) (19 October 2023)

Ison Technologies Kenya Limited v Commissioner of Domestic Taxes (Appeal 117 of 2022) (12 May 2023)

Issack v Commissioner of Investigations & Enforcement (Appeal 295 of 2021) (29 June 2023)

Jebess Contractors Limited v Commissioner Domestic Taxes (Tax Appeal 1143 of 2022) (13 October 2023)

Jin Le Enterprises Co Limited v Commissioner Domestic Taxes (Appeal 1476 of 2022) (10 March 2023)

Jitihada Furniture Centre Ltd v Commissioner of Domestic Taxes (Appeal 274 of 2022) (12 May 2023)

JL Pearl Limited v Commissioner Domestic Taxes (Tax Appeal 973 of 2022) (19 October 2023)

Jofro Investment Limited v Commissioner of Domestic Taxes (Miscellaneous Application 296 of 2022) (10 March 2023)

Josesta Enterprises Limited v Commissioner of Customs & Border Control (Tax Appeal 861 of 2022) (8 December 2023)

Jurgen Construction Co Limited v Commissioner of Domestic Taxes (Miscellaneous Application 269 of 2022) (5 May 2023)

Juvice Agencies Ltd v Commissioner of Domestic Taxes (Tax Appeal 512 of 2022) (4 August 2023)

Kaara v Commissioner of Domestic Taxes (Appeal 393 of 2022) (26 May 2023)

Kaitheri Housing Co-operative Society Limited v Commissioner of Domestic Taxes (Appeal 807 of 2022) (26 May 2023)

Kakiwood Limited v Commissioner of Investigations and Enforcement (Tax Appeal 617 of 2022) (18 August 2023)

Karatina Emporium Limited v Commissioner of Domestic Taxes (Miscellaneous Application E24 of 2023) (9 June 2023)

Kariiyu v Commissioner of Domestic Taxes (Tax Appeal 625 of 2022) (29 June 2023)

Kariuki v Commissioner of Domestic Taxes (Tax Appeal 412 of 2022) (29 June 2023)

Kariuki v Commissioner of Domestic Taxes (Tribunal Appeal 836 of 2022) (10 November 2023)

Kenya Cuttings Limited v Commissioner of Legal and Board Coordination (Appeal 666 of 2022) (19 May 2023)

Kenya Education Network Registered Trustees v Commissioner of Domestic Taxes (Appeal 1459 of 2022) (9 June 2023)

Kenya National Highways Authority (KENHA) v Commissioner of Legal Services & Board Coordination (Appeal 123 of 2022) (29 June 2023)

Kibunyi v Commissioner of Legal Services (Tax Appeal 1253 of 2022) (8 December 2023)

Kimani v Commissioner of Domestic Taxes (Appeal 253 of 2023) (29 September 2023)

Kimurgong v Commissioner of Domestic Taxes (Tax Appeal 467 of 2022) (19 October 2023)

King’orani Investment Ltd v Commissioner of Domestic Taxes (Appeal 466 of 2022) (19 May 2023)

Kingori v Commissioner of Domestic Taxes (Tax Appeal E103 of 2023) (18 August 2023)

Kinyanjui v Commissioner of Domestic Taxes (Miscellaneous Application E136 of 2023) (3 November 2023)

Kiraba v Commissioner of Investigations & Enforcement (Appeal 605 of 2021) (29 June 2023)

Kiteco Housing Investments Cooperative Society Limited v Commissioner of Domestic Taxes (Appeal 75 of 2023) (9 June 2023)

Koroto Engineering Limited v Commissioner of Domestic Taxes (Tax Appeal 1108 of 2022) (24 November 2023)

Kp Investments Limited v Commissioner of Legal Services & Board Coordination (Appeal 438 of 2022) (29 June 2023)

Kutus Auto Hardware Limited v Commissioner of Domestic Taxes (Tax Appeal 1165 of 2022) (1 September 2023)

Kutus v Commissioner of Domestic Taxes (Appeal 660 of 2021) (29 June 2023)

Lamrinet Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1373 of 2022) (10 March 2023)

Lenguris v Commissioner of Domestic Taxes (Appeal 291 of 2022) (26 May 2023)

Lenolkulal v Commissioner of Domestic Taxes (Tribunal Appeal 809 of 2022) (15 September 2023)

Logistics & Energy Africa Limited v Commissioner of Domestic Taxes (Miscellaneous Application 257 of 2022) (5 May 2023)

London Distillers (K) Limited v Commissioner of Investigations & Enforcement (Appeal 459 of 2022) (17 March 2023)

Look Media Limited v Commisioner of Domestic Taxes (Appeal 433 of 2022) (10 March 2023)

Lucky Distributors, Limited v Commissioner of Domestic Taxes (Appeal 824 of 2022) (24 November 2023)

Mahindi Building & Supplies Limited v Commissioner of Legal Services & Board Coordination (Appeal 205 of 2022) (19 May 2023)

Mak Performance Systems Limited v Commissioner of Domestic Taxes (Tax Appeal 1220 of 2022) (19 October 2023)

Mandalia v Commissioner of Domestic Taxes (Appeal E198 of 2023) (29 June 2023)

Market View Chemists Limited v Commissioner of Domestic Taxes (Appeal 290 of 2020) (17 March 2023)

Mars Wringley Confectionery v Commissioner of Domestic Taxes (Tax Appeal 820 of 2022) (1 December 2023)

Mathenge v Commissioner of Domestic Taxes (Tax Appeal 1292 of 2022) (10 November 2023)

Maya Enterprises Limited v Commissioner for Legal Services and Board Coordination (Tax Appeal 1197 of 2022) (10 November 2023)

Mazeras Kenya Epz Limited v Commissioner of Domestic Taxes (Tax Appeal 827 of 2022) (15 September 2023)

Mburu v Commissioner of Domestic Taxes (Miscellaneous Appeal E105 of 2023) (19 October 2023)

Medinova Surgical Supplies Co. Ltd v Commissioner of Domestic Taxes (Miscellaneous Application E601 of 2023) (11 December 2023)

Melcotich Limited v Commissioner of Domestic Taxes (Tax Appeal 616 of 2022) (19 October 2023)

Midland Emporium Limited v Commissioner of Domestic Taxes (Tax Appeal 1137 of 2022) (13 October 2023)

M-Kopa Kenya Limited v Commissioner of Domestic Taxes (Appeal 1237 of 2022) (29 June 2023)

Mount Kenya Breweries Limited v Commissioner of Domestic Taxes (Appeal 591 of 2021) (10 February 2023)

Mount Kenya Mechanical Works Ltd v Commissioner of Domestic Taxes (Tribunal Appeal 270 of 2021) (17 March 2023)

Mreri v Commisioner of Domestic Taxes (Appeal 595 of 2022) (2 June 2023)

Mukuha & 4 others v Commissioner Legal Services & Board Coordination (Appeal 933 of 2022) (10 March 2023)

Mulama v Kenya Revenue Authority (Appeal 301 of 2022) (12 May 2023)

Mule v Commissioner of Domestic Taxes (Tribunal Appeal 568 of 2022) (15 September 2023)

Mungai v Commissioner of Domestic Taxes (Tax Appeal 970 of 2022) (1 September 2023)

Muremba Mines Limited v Commissioner of Domestic Taxes (Tax Appeal 555 of 2022) (13 October 2023)

Mutuvi v Commissioner of Domestic Taxes (Tax Appeal 370 of 2022) (18 August 2023)

Mwiti v Commissioner of Domestic Taxes (Appeal 549 of 2022) (9 June 2023)

Nairobi Plastics Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 26 of 2023) (8 December 2023)

Namu v Commissioner of Domestic Taxes (Appeal 115 of 2023) (29 September 2023)

Nanku Company (Kenya) Limited v Commissioner of Domestic Taxes (Appeal 205 of 2020) (10 March 2023)

Nawasa Enterprises v Kenya Revenue Authority (Tax Appeal 696 of 2022) (8 September 2023)

Ndungi v Commissioner of Domestic Taxes (Tax Appeal 326 of 2023) (18 August 2023)

Ndungu v Commissioner of Domestic Taxes (Tax Appeal 285 of 2022) (13 October 2023)

Ndururi v Commissioner of Domestic Taxes (Tax Appeal 509 of 2022) (19 May 2023)

Netasam Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application 36 of 2023) (5 May 2023)

Njenga v Commissioner of Legal Services & Board Coordination (Tax Appeal 1380 of 2022) (3 November 2023)

Njue v Commissioner of Domestic Taxes (Tax Appeal 1400 of 2022) (8 December 2023)

Noon Works Limited v Commissioner of Investigations & Enforcement (Tax Appeal 448 of 2022) (26 May 2023)

Nuru Palace Hotel Limited v Commissioner of Domestic Taxes (Tax Appeal 949 of 2022) (15 September 2023)

Odhiambo v Commissioner of Domestic Taxes (Tribunal Appeal 609 of 2021) (17 March 2023)

Oduor v Commissioner of Domestic Taxes (Appeal 156 of 2022) (19 May 2023)

Office Hub Limited v Commissioner of Domestic Taxes (Appeal 477 of 2022 (19 May 2023)

Ogango v Commissioner of Domestic Taxes (Miscellaneous Application 133 of 2023) (31 March 2023)

Olare Suppliers Limited v Commssioner Domestic Taxes (Tribunal Appeal 362 of 2022) (10 February 2023)

Oluoch v Commissioner of Legal Services and Board Coordination (Appeal 104 of 2022) (2 June 2023)

Omnispace Limited v Commisstoms and Border Controlsioner of Customs and Border Control (Tax Appeal 780 of 2022) (20 December 2023)

Ondieki v Commissioner of Domestic Taxes (Miscellaneous Application E096 of 2023) (19 October 2023)

Ouko v Commissioner of Domestic Taxes (Appeal 1527 of 2022) (8 December 2023)

Owuor v Commissioner of Domestic Taxes (Appeal 1372 of 2022) (31 March 2023)

Pajama Communications Limited v Commissioner of Domestic Taxes (Appeal 1210 of 2022) (8 December 2023)

Panna Music Centre Ltd v Commissioner of Domestic Taxes (Appeal 429 of 2021) (19 May 2023)

Patel v Commissioner of Domestic Taxes (Miscellaneous Case E280 of 2023) (29 June 2023)

Pine Energy EA Ltd v Commissioner of Domestic Taxes (Appeal 1239 of 2022) (20 December 2023)

Powerex Trading Company Limited v Commissioner of Investigations & Enforcement (Appeal 56 of 2019) (31 March 2023)

Powerex Trading Company Limited v Commissioner of Investigations and Enforcement (Tribunal Appeal 272 of 2019) (18 August 2023)

Prime Computer Bookshop v Commissioner of Domestic Taxes (Tax Appeal 829 of 2022) (20 December 2023)

Priyann Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application 8 of 2023) (31 March 2023)

Pylotech Electricals Limited v Commissioner of Domestic Taxes (Tax Appeal 1097 of 2022) (8 December 2023)

Quadco Five Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1254 of 2022) (10 November 2023)

Questek Limited v Commissioner of Domestic Taxes (Miscellaneous Appeal E058 of 2023) (1 December 2023)

Ravasam Development Company Limited v Commissioner of Investigations and Enforcement (Miscellaneous Appeal E713 of 2023) (11 December 2023)

Regnol Oil Kenya Limited v Commissioner of Domestic Taxes (Miscellaneous Application E021 of 2023) (5 May 2023)

Rongai Furniture Centre Limited v Commissioner of Domestic Taxes (Appeal 329 of 2020) (17 March 2023)

Rural Electrification & Renewable Energy Corporation v Commissioner of Domestic Taxes (Miscellaneous Application E126 of 2023) (1 December 2023)

Sagoo Electricals Limited & 2 others v Commissioner of Domestic Taxes (Tax Appeal 543 of 2022) (10 November 2023)

Saleh Mohammed Trust v Commissioner of Domestic Taxes (Tax Appeal 1545 of 2022) (10 November 2023)

Salsa Global Investment Co Ltd v Commissioner of Domestic Taxes (Appeal 254 of 2021) (10 February 2023)

Sawa Sawa Company Limited v Commissioner of Domestic Taxes (Appeal 107 of 2022) (Civ) (17 March 2023)

Seal Towers Limited v Commissioner of Investigations and Enforcement (Miscellaneous Application E127 of 2023) (1 December 2023)

Sea-Tech Limited v Commissioner of Domestic Taxes (Appeal 636 of 2022) (29 June 2023)

Senco Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E138 of 2023) (1 December 2023)

Sender Services Co Limited v Commissioner of Domestic Taxes (Tax Appeal 850 of 2022) (19 October 2023)

Sera Steel Limited v commissioner of Domestic Taxes (Appeal 464 of 2021) (Civ) (10 February 2023)

Shah v Commissioner of Domestic Taxes (Tax Appeal 479 of 2022) (19 May 2023)

Shelterbuilt Company Limited v Commissioner of Domestic Taxes (Appeal 357 of 2022) (29 June 2023)

Skillman Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E311 of 2023) (1 December 2023)

Sports Station Limited v Commissioner of Legal Services and Board Coordination (Miscellaneous Case E069 of 2023) (19 October 2023)

Stagemarket Limited v Commissioner of Domestic Taxes (Appeal 1236 of 2022) (24 November 2023)

Suluhisho Africa Limited v Commissioner of Domestic Taxes (Miscellaneous Application E007 of 2023) (31 March 2023)

Super Steel Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 774 of 2022) (15 September 2023)

Superserv Limited v Commissioner of Investigation & Enforcement (Appeal E047 of 2023) (1 December 2023)

Tarzan Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 1268 of 2022) (19 October 2023)

This is Africa (K) Travel Agency Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 871 of 2022) (8 September 2023) (Judgment)

Toplink Solutions Ltd v Commissioner of Legal Services and Board Coordination (Miscellaneous Application E099 of 2023) (3 November 2023)

Twiga Stationeries & Printers Limited v Commissioner of Customs & Border Control (Tax Appeal E297 of 2023) (3 November 2023)

Unga Limited v Commissioner of Domestic Taxes (Appeal 1191 of 2022) (19 May 2023)

Urysia Limited v Commissioner of Domestic Taxes (Tax Appeal 843 of 2022) (18 August 2023)

Valli v Commissioner of Domestic Taxes (Tribunal Appeal 852 of 2022) (31 March 2023)

Vectus Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 275 of 2022) (10 March 2023)

Vibe Nairobi Limited v Commissioner of Domestic Taxes (Miscellaneous Application 266 of 2022) (5 May 2023)

Vienna Woods Holiday Inn Limited v Kenya Revenue Authority (Tax Appeal 1183 of 2022) (20 December 2023)

Vinepack Limited v Commissioner of Investigations &Enforcement (Appeal 552 of 2021) (10 February 2023)

Wamai v Commissioner of Domestic Taxes (Tax Appeal 425 of 2022) (1 September 2023)

Wambui v Commissioner of Domestic Taxes (Appeal 656 of 2021) (19 May 2023)

Waruhiu Construction Limited v Commissioner of Domestic Taxes (Tax Appeal 583 of 2022) (4 August 2023)

Wenton Enterprises v Commissioner of Domestic Taxes (Miscellaneous Appeal E076 of 2023) (19 October 2023)

West Media Limited v Commissioner of Domestic Taxes (Tax Appeal 850 of 2021) (1 September 2023)

Yago Electrical & Refrigeration Service Limited v Commissioner of Domestic Taxes (Appeal 251 of 2022) (5 May 2023)

Zarnash Investments Limited v Commissioner of Legal Services & Board Co-ordination (Miscellaneous Application E002 of 2023) (10 March 2023)

Zensar Technologies Limited v Commissioner of Domestic Taxes (Tax Appeal 1049 of 2022) (24 November 2023)

Zitko Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 620 of 2022) (8 September 2023)

Absa Bank Kenya PLC v Commissioner of Domestic Taxes (Tax Appeal 436 of 2022) (15 September 2023)

Almasi Bottlers Limited v Commissioner Domestic Taxes (Tax Appeal 1155 of 2022) (19 October 2023)

Crown Beverages Ltd v Commissioner of Domestic Taxes (Tax Appeal 1560 of 2022) (20 December 2023)

Fast Generation Ltd v Commissioner of Domestic Taxes (Tax Appeal 42 of 2016) (26 January 2024)

Gapco Kenya Limited v Commissioner of Domestic Taxes (Appeal 1038 of 2022) (6 October 2023)

Gulf Energy Limited v Commissioner of Legal Services & Board Coordination (Appeal 839 of 2022) (10 March 2023)

Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal 247 of 2022) (15 September 2023)

Kipeto Energy PLC v Commissioner of Domestic Taxes (Appeal 233 of 2022) (5 May 2023)

Mombasa Maize Millers Limited v Commissioner of Legal Services & Board Coordination (Appeal 541 of 2022) (9 June 2023)

Mombasa Maize Millers Limited v Commissioner of Legal Services and Board Coordination (Appeal 540 of 2022) (9 June 2023)

Oceanfreight East Africa Limited v Commissioner of Domestic Taxes (Tribunal Appeal 841 of 2022) (1 September 2023)

Pevans East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 249 of 2022) (18 August 2023)

Shop and Deliver Limited v Commissioner of Domestic Taxes (Tax Appeal 129 of 2022) (8 September 2023)

Torrent East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 501 of 2022) (10 November 2023)

Total E & P International K1 Ltd (Kenya Branch) v Commissioner of Domestic Taxes (Tribunal Appeal 395 of 2021) (10 February 2023)

Total E & P International K2 Ltd (Kenya Branch) v Commissioner of Domestic Taxes (Appeal 396 of 2021) (10 February 2023)

Total E&P International K3 Limited v Commissioner of Domestic Taxes (Tax Appeal 397 of 2021) (10 February 2023)

Zumandu Limited v Commissioner of Legal Services & Board Coordination (Tribunal Appeal 733 of 2022) (13 October 2023)

Aburo General Contractors Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 824 of 2020) (17 March 2023)

African Banking Corporation Ltd v Commissioner of Domestic Taxes (Tax Appeal 771 of 2022) (24 November 2023)

Asea Brown Boveri (ABB) Limited v Commissioner of Investigations & Enforcement (Tribunal Appeal 854 of 2021) (17 March 2023)

Baha Safety Company Limited v Commissioner of Domestic Taxes (Tax Appeal 345 of 2022) (29 June 2023)

Bahari Dhow Limited v Commissioner of Domestic Taxes (Tribunal Appeal 41 of 2022) (17 March 2023)

Blocks International Limited v Commissioner of Domestic Taxes (Appeal 469 of 2021) (19 May 2023)

C.M Construction (E.A.) Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1064 of 2022) (20 December 2023)

Dianga v Commissioner of Domestic Taxes (Tax Appeal 534 of 2022) (19 October 2023)

Embridge Engineering Limited v Commissioner of Investigations & Enforcement (Appeal 102 of 2022) (2 June 2023)

Equity Insurance Agency Limited v Commissioner of Domestic Taxes (Appeal 628 of 2021) (17 March 2023)

Foton East Africa Limited v Commissioner of Investigations & Enforcement (Tax Appeal 365 of 2021) (29 June 2023)

Gitahi v Commissioner of Domestic Taxes (Tax Appeal 360 of 2022) (8 September 2023)

Godka Enterprises Limited v Kenya Revenue Authority (Appeal 641 of 2022) (19 May 2023)

Golden Cara Investments Limited v Commissioner for Domestic Taxes (Tribunal Appeal 703 of 2021) (10 February 2023)

IDB Capital Limited v Commissioner of Domestic Taxes (Appeal 1065 of 2022) (20 December 2023)

Instalaciones Inabensa, S.A v Commissioner of Domestic Taxes (Tax Appeal 571 of 2022) (8 September 2023)

Kenya Cuttings Limited v Commissioner of Domestic Taxes (Tax Appeal 956 of 2022) (24 November 2023)

Letosh Spare and Parts Limited v Commissioner of Domestic Taxes (Tax Appeal 772 of 2022) (13 October 2023)

Look Media Limited v Commisioner of Domestic Taxes (Appeal 433 of 2022) (10 March 2023)

Mugala Engineering & Construction Limited v Commissioner of Domestic Taxes (Tribunal Appeal 803 of 2021) (17 March 2023)

Shamji Kalyan Pindoria Limited v Commissioner of Investigations and Enforcement (Tax Appeal 944 of 2022) (18 August 2023)

Taimon Company Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1145 of 2022) (24 November 2023)

Telkom Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 226 of 2022) (6 October 2023)

Tex Trading Limited v Commissioner of Domestic Taxes (Tax Appeal 1464 of 2022) (8 December 2023)

Thaara Limited v Commissioner of Domestic Taxes (Appeal 1111 of 2022) (29 June 2023)

Usafi Services Limited v Commissioner of Domestic Taxes (Tax Appeal 1094 of 2022) (24 November 2023)

Uto Creation Studios Limited v Commissioner of Domestic Taxes (Tax Appeal 318 of 2023) (29 June 2023)

Vyezinina Restaurant v Commissioner of Domestic Taxes (Appeal 379 of 2022) (19 May 2023)

AEE Power Limited v Commissioner of Domestic Taxes (Tax Appeal 709 of 2022) (13 October 2023)

East Africa Re-Insurance Co Ltd v Commissioner of Domestic Taxes (Appeal 529 of 2021) (10 March 2023)

ECP Kenya Limited v Commissioner of Domestic Taxes (Appeal 335 of 2022) (6 October 2023)

Equity Insurance Agency Limited v Commissioner of Domestic Taxes (Appeal 628 of 2021) (17 March 2023)

Izwe Loans Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 81 of 2022) (18 August 2023)

Josymu Hardware Limited v Commissioner of Domestic Taxes (Appeal 343 of 2021) (17 March 2023)

Karen Hospital Limited v Commissioner of Domestic Taxes (Appeal 1554 of 2022) (20 December 2023)

Kenya Tea Development Agency Staff Provident Fund v Commissioner of Legal Service & Board Cordination (Tax Appeal 1187 of 2022) (8 September 2023)

Metropolitan Cannon General Insurance Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 637 of 2022) (8 September 2023)

Mugala Engineering & Construction Limited v Commissioner of Domestic Taxes (Tribunal Appeal 803 of 2021) (17 March 2023)

Powerex Trading Company Limited v Commissioner of Investigations & Enforcement (Appeal 56 of 2019) (31 March 2023)

Price Waterhouse Coopers Limited v Commissioner for Legal Services & Board Coordination (Appeal 576 of 2021) (10 February 2023)

Rabdiya Construction Company v Commissioner of Domestic Taxes (Appeal 365 of 2022) (17 March 2023)

Sakata Limited v Commissioner of Domestic Taxes (Appeal 3 of 2020) (8 September 2023)

Thmk Enterprises Ltd v Commisioner Of Domsetic Taxes (Appeal 745 of 2021) (17 March 2023)

Bahari Dhow Limited v Commissioner of Domestic Taxes (Tribunal Appeal 41 of 2022) (17 March 2023)

C.I.C Life Insurance Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 1031 of 2022) (19 October 2023)

Mobi Link Limited v Commissioner of Domestic Taxes (Appeal 149 of 2023) (5 May 2023)

Viraj Development Limited v Commissioner of Investigations and Enforcement (Appeal 449 of 2022) (9 June 2023)

Aspac International Sprl Limited v Commissioner of Legal Services & Board Coordination (Appeal 203 of 2021) (29 June 2023)

Baker Hughes Eho Limited (Kenya Branch) v Commissioner of Legal Services and Board Coordination (Tax Appeal 1189 of 2022) (13 October 2023)

China Railway No. 5 Engineering Group Co. Ltd v Commissioner of Domestic Taxes (Tax Appeal 197 of 2023) (11 December 2023)

Dac Aviation EA Limited v Commissioner of Legal Services & Board Co-Ordination (Appeal 481 of 2021) (17 March 2023)

Naivas Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 934 of 2022) (4 August 2023)

Pollen Limited v Commissioner of Domestic Taxes (Tax Appeal 693 of 2022) (1 September 2023)

Google Kenya Limited v Commissioner of Domestic Taxes (Tribunal Appeal 476 of 2020) (17 March 2023)

Bluejay Limited v Commissioner of Domestic Taxes (Tribunal Appeal 255 of 2022) (17 March 2023)

Bahati Ridge Development Limited v Commissioner of Domestic Taxes (Tax Appeal 487 of 2022) (4 August 2023)

Shah & 2 others v Commissioner of Domestic Taxes (Tribunal Appeal 587 of 2021) (17 March 2023)

Blowplast Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 12 of 2023) (8 December 2023)

Blowplast Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E010 of 2023) (8 December 2023)

Equity Insurance Agency Limited v Commissioner of Domestic Taxes (Appeal 628 of 2021) (17 March 2023)

Excel Chemicals Limited v Commissioner of Domestic Taxes (Appeal 533 of 2022) (17 March 2023)

Kenya Breweries Limited v Commissioner of Domestic Taxes (Tax Appeal 668 of 2022) (6 October 2023)

Keroche Breweries Limited v Commisioner of Domestic Taxes (Tribunal Appeal 488 of 2021) (17 March 2023)

Nairobi Plastics Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 230 of 2023) (8 December 2023)

UDV Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 669 of 2022) (29 June 2023)

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