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2024 Tax Case Laws
Home/Tax Case laws / 2024 Tax Case Laws
2024 Tax Case Laws
Tax Case laws determined on grounds of value added Tax
Aaro East Africa Limited v Commissioner of Legal Services And Board Coordination (Tax Appeal E365 of 2023) (17 May 2024) (Judgment)
Acorp Gifts Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 235 of 2022) (8 March 2024) (Judgment)
Ali v Commissioner, Investigation & Enforcements (Tax Appeal 935 of 2022) (19 April 2024) (Judgment)
Alpha Taleo Capital Limited v Commissioner of Domestic Taxes (Tax Appeal E420 of 2023) (23 August 2024) (Judgment)
Amply Communications Limited v Commissioner of Domestic Taxes (Tax Appeal E287 of 2023) (1 August 2024) (Judgment)
Ananas Consolidated Group Limited v Commissioner of Domestic Taxes (Tax Appeal E428 of 2023) (12 July 2024) (Judgment)
Animix Limited v Commissioner of Customs and Border Control (Tax Appeal 143 of 2023) (12 July 2024) (Judgment)
Arcon Works Limited v Commissioner of Domestic Taxes (Tax Appeal 1033 of 2022) (2 February 2024) (Judgment)
BAC GKA JV Company Limited v Commissioner of Domestic Taxes (Appeal 1410 of 2022) (2 February 2024) (Judgment)
Bhat v Commissioner of Domestic Taxes (Tax Appeal 1383 of 2022) (9 February 2024) (Judgment)
Brooklyn Dairies Limited v Commissioner of Domestic Taxes (Tax Appeal E005 of 2023) (22 March 2024) (Judgment)
BSK Global Technologies Limited v Commissioner of Domestic Taxes (Tax Appeal E421 of 2024) (9 August 2024) (Ruling)
Candy Kenya Limited v Commissioner of Domestic Taxes (Appeal 1569 of 2022) (22 March 2024) (Judgment)
Capital Hill Motors Limited v Commissioner of Investigations & Enforcement (Tax Appeal E019 of 2023) (22 March 2024) (Judgment)
Casa Security Limited v Commissioner of Legal Services & Board Co-ordination (Appeal 49 of 2023) (8 March 2024) (Judgment)
Cellnet Limited v Commissioner of Domestic Taxes (Tax Appeal 1514 of 2022) (2 February 2024) (Judgment)
Centurion Engineers & Builders Ltd v Commissioner of Domestic Taxes (Tax Appeal 963 of 2022) (23 February 2024) (Judgment)
Choke v Commissioner of Intelligence, Strategic Operations, Investigations and Enforcement (Tax Appeal E641 of 2023) (19 July 2024) (Judgment)
Consultants v Commissioner, Legal Service and Coordination Board (Tax Appeal 18 (NRB) of 2023) (22 March 2024) (Judgment)
Cyma Limited v Commissioner of Legal Services & Board Co-ordination (Appeal E142 of 2023) (5 April 2024) (Judgment)
Damasa Wholesalers Ltd v Commisssioner of Investigations and Enforcement (Tax Appeal E418 of 2023) (12 July 2024) (Judgment)
Embassy Crystal Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 154 of 2023) (22 March 2024) (Judgment)
Ennsvalley Bakery Limited v Commissioner of Domestic Taxes (Appeal 1121 of 2022) (23 February 2024) (Judgment)
Environmental and Combustion Consultants v Commissioner of Domestic Taxes (Tax Appeal 1454 of 2022) (22 March 2024) (Judgment)
Equip Agencies Limited v Commissioner for Legal Services and Board Co-ordination & another (Tax Appeal 1341 of 2022) (22 March 2024) (Judgment)
Extreme Futuro Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 1330 of 2022) (19 April 2024) (Judgment)
Frontier Haulage and Construction Ltd v Commissioner of Investigation & Enforcement (Appeal 227 of 2023) (5 April 2024) (Judgment)
Gearbox Limited v Commissioner of Domestic Taxes (Tax Appeal E456 of 2023) (17 May 2024) (Judgment)
Gobol Engineering International Limited v Commissioner of Domestic Taxes (Tax Appeal E467 of 2023) (1 August 2024) (Judgment)
Goj v Commissioner of Domestic Taxes (Tax Appeal 1025 of 2022) (28 June 2024) (Judgment)
Hapag Lloyd Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E444 of 2023) (12 July 2024) (Judgment)
Haven Agencies Ltd v Commissioner of Legal Services and Board Coodination (Tax Appeal E604 of 2024) (26 July 2024) (Ruling)
Hotel Waterbuck Limited v Commissioner of Domestic Taxes (Tax Appeal E842 of 2023) (22 March 2024) (Ruling)
Hotpoint Appliances Limited v Commissioner of Domestic Taxes (Tax Appeal 1526 of 2022) (19 April 2024) (Judgment)
Imara Steel Mills Limited v Commissioner of Domestic Taxes (Tax Appeal E015 of 2023) (26 April 2024) (Judgment)
Impact North Sez (KE) v Commissioner of Legal Services and Board Coordination (Appeal 1320 of 2022) (9 February 2024) (Judgment)
Inchcape Shipping Services Kenya Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 741 of 2022) (26 January 2024) (Judgment)
Jared O. Magolo t a J.O Magolo & Company Advocates v Commissioner of Domestic Taxes (Tax Appeal E058 of 2023) (2 February 2024) (Judgment)
Jars Transporters Limited v Commissioner of Domestic Taxes (Tax Appeal 1432 of 2022) (9 February 2024) (Judgment)
Jennt Africa Limited v Commissioner Domestic Taxes (Tax Appeal 1196 of 2022) (26 January 2024) (Judgment)
Jihan Freighters Limited v Commissioner of Domestic Taxes (Appeal E293 of 2023) (19 April 2024) (Judgment)
Jilk Construction Company Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 1436 of 2022) (12 July 2024) (Judgment)
Kalee Limited v Commissioner of Domestic Taxes (Appeal E160 of 2023) (23 February 2024) (Judgment)
Kamau & another v Commissioner of Domestic Taxes (Tax Appeal 1333 of 2022) (23 February 2024) (Judgment)
Kamkam Company Ltd v Commissioner of Domestic Taxes (Tax Appeal 20 of 2023) (22 March 2024) (Judgment)
Kassmatt Supermarkets Limited v Commissioner of Domestic Taxes (Appeal E241 of 2023) (12 July 2024) (Judgment)
Katebes Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E332 of 2023) (23 August 2024) (Judgment)
Kenya Nut Company Limited v Commissioner of Domestic Taxes (Tax Appeal 1278 of 2022) (2 February 2024) (Judgment)
Khaki v Commissioner of Domestic Taxes Department (Tax Appeal E471 of 2023) (17 May 2024) (Judgment)
Kiewa Group Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 1206 of 2022) (8 March 2024) (Judgment)
Koceyo v Commissioner of Domestic Taxes (Appeal 967 of 2022) (9 February 2024) (Judgment)
Lasting Solutions Limited v Commissioner of Domestic Taxes (Tax Appeal 1378 of 2022) (26 January 2024) (Judgment)
Little Cribs Limited v Commissioner of Domestic Taxes (Tax Appeal 1580 of 2022) (5 April 2024) (Judgment)
Tax Case laws determined on grounds of Value Added Tax
Majorel Kenya Ltd v Commissioner of Legal Services & Board Coordination (Tax Appeal 390 of 2023) (23 April 2024) (Judgment)
Mancuchar Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 314 of 2023) (22 March 2024) (Judgment)
Mathu v Commissioner for Domestic Taxes (Tax Appeal 924 of 2022) (28 June 2024) (Judgment)
Matrix Logistics Limited v Commissioner of Legal Services & Board Coordination (Appeal 240 of 2023) (5 April 2024) (Judgment)
Minet Kenya Insurance Brokers Limited v Commissioner of Domestic Taxes (Appeal E033 of 2023) (9 May 2024) (Judgment)
Mohegan Limited v Commissioner of Domestic Taxes (Appeal 1358 of 2022) (9 May 2024) (Judgment)
Mooved Company Limited v Commissioner of Domestic Taxes (Appeal 1534 of 2022) (22 March 2024) (Judgment)
Morgan Air & Sea Freight Logistics Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E003 of 2023) (26 January 2024) (Judgment)
Morgan Air & Sea Freight Logistics Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E004 of 2023) (9 February 2024) (Judgment)
Morgan Air and Seafreight Logistics Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 1023 of 2022) (8 March 2024) (Judgment)
M-Pesa Foundation Charitable Trust v Commissioner of Domestic Taxes (Appeal E433 of 2024) (30 August 2024) (Judgment)
Muasya v Commissioner of Domestic Taxes (Appeal E190 of 2023) (22 March 2024) (Judgment)
Muasya v Commissioner of Investigations & Enforcement (Appeal E193 of 2023) (26 April 2024) (Judgment)
Mumias Sugar Company Limited v Commissioner of Domestic Taxes (Tax Appeal 778 of 2021) (8 March 2024) (Judgment)
Mwangi v Commissioner of Legal Services & Board Coordination (Appeal E858 of 2023) (9 August 2024) (Judgment)
Mwema Steel Company Limited v Commissioner of Investigation and Enforcement (Appeal E199 of 2023) (12 July 2024) (Judgment)
Namlink Company Limited v Commissioner of Domestic Taxes (Tax Appeal 224 of 2023) (28 June 2024) (Judgment)
Narcol Aluminium Rolling Mills Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E835 of 2023) (23 August 2024) (Judgment)
Nextgen Mall Management Company Limited v Commisioner of Domestic Taxes (Tax Appeal 1496 of 2022) (26 April 2024) (Judgment)
Ngondi v Commissioner of Domestic Taxes (Tax Appeal 217 of 2023) (5 April 2024) (Judgment)
NML Holdings Limited (Formerly Nanyuki Mall Limited) v Commissioner of Investigation and Enforcement (Tax Appeal E129 of 2023) (28 June 2024) (Judgment)
Nuru Palace Hotel Limited v Commissioner of Domestic Taxes (Miscellaneous Application E021 of 2024) (5 July 2024) (Ruling)
Nyota Steel Investments Limited v Commissioner of Legal Services And Board Cordination (Tax Appeal 288 of 2023) (17 May 2024) (Judgment)
Orbit Products Africa Limited v Commissioner Domestic Taxes (Tax Appeal 1153 of 2022) (26 January 2024) (Judgment)
Paleah Stores Limited v Commissioner of Domestic Taxes (Tax Appeal E568 of 2023) (28 June 2024) (Judgment)
Pernod Ricard Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E012 of 2023) (26 April 2024) (Judgment)
Preferred Personnel Limited v Commissioner of Domestic Taxes (Tax Appeal 1149 of 2022) (2 February 2024) (Judgment)
Prime Bank Limited v Commissioner of Domestic Taxes (Appeal 073 of 2022) (2 February 2024) (Judgment)
Prinisa Trading Company Ltd v Commissioner of Domestic Taxes (Tax Appeal 1061 of 2022) (23 February 2024) (Judgment)
Protex Holdings Limited v Commissioner of Domestic Taxes (Tribunal Appeal E139 of 2023) (17 May 2024) (Judgment)
Quishlaq Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal E165 of 2023) (Commercial and Tax) (9 May 2024) (Judgment)
Royal Floraholland Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E207 of 2023) (28 June 2024) (Judgment)
Sagna Holding Ltd v Commissioner of Domestic Taxes (Appeal 266 of 2023) (5 April 2024) (Judgment)
Salim Merchandise Company Limited v Commissioner, Intelligence, Strategic Operations and Investigations & Enforcement (Tax Appeal E174 of 2023) (28 June 2024) (Judgment)
Samasource Kenya EPZ Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1084 of 2022) (2 February 2024) (Judgment)
Sayani Investments Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E448 of 2023) (19 July 2024) (Judgment)
Sendy Limited v Commissioner of Domestic Taxes (Appeal E167 of 2023) (5 April 2024) (Judgment)
Sidoman Investment Limited v Commissioner of Investigations & Enforcement (Tax Appeal 548 of 2022) (2 February 2024) (Judgment)
Silpack Industries Limited v Commissioner of Domestic Taxes (Tax Appeal 1587 of 2022) (23 February 2024) (Judgment)
Spentech Engineering Limited v Commissioner of Domestic Taxes (Tax Appeal E474 of 2024) (5 July 2024) (Ruling)
Sterling and Wilson Renewable Energy Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E243 of 2023) (12 July 2024) (Judgment)
Tarua Scrap Metal Dealers Limited v Commissioner for Domestic Taxes (Tax Appeal E053 of 2023) (23 February 2024) (Judgment)
Thiaka t a Kithia Investments v Commissioner for Domestic Taxes (Tax Appeal E223 of 2023) (19 July 2024) (Judgment)
TP Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 1389 of 2022) (8 March 2024) (Judgment)
Transafrica Motors Limited v Commissioner Domestic Taxes (Tax Appeal 1258 of 2022) (26 January 2024) (Judgment)
Tropical Healthcare Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E630 of 2023) (6 September 2024) (Judgment)
UDV Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 158 of 2022) (19 April 2024) (Judgment)
Ultimate Auto Mart Limited v Commissioner of Domestic Taxes (Tax Appeal 198 of 2023) (28 June 2024) (Judgment)
Unitron Limited v Commissioner of Domestic Taxes (Appeal 1135 of 2022) (26 January 2024) (Judgment)
Vaicom Oil (K) Limited v Commissioner of Domestic Taxes (Tax Appeal E288 of 2023) (12 July 2024) (Judgment)
Villa Grazia Luxury Hotel Limited v Commissioner of Domestic Taxes (Appeal E413a of 2023) (23 August 2024) (Judgment)
Visa Cemea Holdings Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E148 of 2023) (17 May 2024) (Judgment)
Visa Cemea Holdings Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E148 of 2023) (17 May 2024) (Judgment)
Tax Case laws determined on grounds of Withholding Taxes
Agrochemicals and Food Company Limited v Commissioner of Domestic Taxes (Appeal E016 of 2023) (22 March 2024) (Judgment)
Banki Kuu Pension Scheme 2012 Registered Trustees v Commissioner of Domestic Taxes (Tax Appeal E754 of 2023) (30 August 2024) (Judgment)
Bharti Airtel International (Netherlands) B.V. Kenya Branch v Commissinoer of Domestic Taxes (Tax Appeal 15 of 2023) (26 April 2024) (Judgment)
Collindale Security Limited v Commissioner of Domestic Taxes (Tax Appeal 202 of 2023) (23 February 2024) (Judgment)
Equator Bottlers Ltd v Commissioner of Domestic Taxes (Tax Appeal 1561 of 2022) (26 January 2024) (Judgment)
Gulf Stream Investments Limited v Commissioner Domestic Taxes (Tax Appeal 1147 of 2022) (26 January 2024) (Judgment)
Kakuzi PLC v Commissioner for Domestic Taxes (Tax Appeal E674 of 2023) (30 August 2024) (Judgment)
Kenya General Industries Limited v Commissioner of Domestic Taxes (Tax Appeal E643 of 2023) (17 May 2024) (Judgment)
Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal E499 of 2023) (23 August 2024)
Micson Boreholes Services Limited v Commissioner of Domestic Taxes (Tax Appeal E629 of 2023) (9 May 2024)
Minet Kenya Insurance Brokers Limited v Commissioner of Domestic Taxes (Tax Appeal 1470 of 2022) (9 May 2024)
M-Pesa Foundation Charitable Trust v Commissioner of Domestic Taxes (Appeal E433 of 2024) (30 August 2024)
NK Brothers Limited v Commissioner of Domestic Taxes (Tax Appeal E955 of 2023) (6 September 2024)
Sportybet Limited v Commissioner Domestic Taxes (Appeal 344 of 2023) (23 February 2024)
Victoria Commercial Bank PLC v Commissioner of Domestic Taxes (Tax Appeal E260 of 2023) (30 August 2024)
Zumandu Limited v Commissioner of Lecal Services and Board Cordination (Tax Appeal E394 of 2022) (28 June 2024)
Tax Case laws determined on grounds of Capital Gain Tax.
Asvin v Commissioner of Domestic Taxes (Tax Appeal E517 of 2023) (26 April 2024) (Judgment)
Dhanjal v Commissioner of Domestic Taxes (Appeal E619 of 2023) (23 August 2024) (Judgment)
Evamar Enterprises Limited v Commissioner of Domestic Taxes (Tribunal Case 952 of 2022) (9 February 2024) (Judgment)
Haria v Commissioner of Domestic Taxes (Tax Appeal E518 of 2023) (6 September 2024) (Judgment)
Haria v Commissioner of Domestic Taxes (Tax Appeal E558 of 2023) (28 June 2024) (Judgment)
Tax Case laws determined on more than one tax heads.
Africa Reit Limited v Commissioner of Domestic Taxes (Tax Appeal 1443 of 2022) (2 February 2024) (Judgment)
Aviat Networks (Kenya) Limited v Commissioner of Domestic Taxes (Appeal 1104 of 2022) (26 January 2024) (Judgment)
AWWAL Oil v Commissioner of Domestic Taxes (Tax Appeal E546 of 2023) (9 August 2024) (Judgment)
Centsavvy Capital Ventures Limited v Commissioner of Investigation and Enforcement (Tax Appeal E156 of 2023) (23 August 2024) (Judgment)
China Communications Construction Company Limited v Commissioner of Intelligence Strategic Operations, Investifations and Enforcement (Appeal E267 of 2023) (9 August 2024) (Judgment)
Chryso Eastern Africa Limited v Commissioner of Domestic Taxes (Appeal 1441 of 2022) (2 February 2024) (Judgment)
County Government of Kakamega v Commissioner of Legal Services and Board Coordination (Appeal E051 of 2023) (17 May 2024) (Judgment)
County Government of Kitui v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E410 of 2023) (1 August 2024) (Judgment)
Coxwell Express Company Limited v Commissioner Investigations & Enforcement (Tax Appeal 1053 of 2022) (8 March 2024) (Judgment)
Dinesh Construction Limited v Commissioner Of Domestic Taxes (Appeal 356 of 2023) (28 June 2024) (Judgment)
Eldo-Rosta Construction Limited v Commissioner of Domestic Taxes (Tax Appeal E459 of 2023) (23 August 2024) (Judgment)
Gichengo v Commissioner Investigations and Enforcement (Appeal E026 of 2023) (9 August 2024) (Judgment)
H Young &.Co (East Africa) Limited v Commissioner of Domestic Taxes (Tax Appeal E479 of 2023) (23 August 2024) (Judgment)
Highland Drinks Limited v Commissioner of Investigation & Enforcement (Appeal 788 of 2022) (26 January 2024) (Judgment)
Independent Electrol and Boundaries Commission v Commissioner of Domestic Taxes (Tax Appeal E623 of 2023) (1 August 2024) (Judgment)
Jambostar Properties Limited v Commissioner of Domestic Taxes (Tax Appeal 82 of 2023) (26 April 2024) (Judgment)
Jasir Contractors Limited v Commissioner of Domestic Taxes (Appeal E475 of 2023) (23 August 2024) (Judgment)
Kahia v Commissioner of Legal Services & Board Co-ordination (Tax Appeal 37 of 2023) (9 May 2024) (Judgment)
Kenya Hospital Association v Commissioner of Domestic Taxes (Tax Appeal 1146 of 2022) (26 April 2024) (Judgment)
Kingstone Construction Company Limited v Commissioner of Investigations & Enforcement (Tax Appeal 78 of 2023) (9 May 2024) (Judgment)
L’Oreal East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal 592 of 2023) (1 August 2024) (Judgment)
Neramo Ltd v Commissioner of Domestic Taxes (Tax Appeal E133 of 2023) (17 May 2024) (Judgment)
Neramo Ltd v Commissioner of Domestic Taxes (Tax Appeal E133 of 2023) (17 May 2024) (Judgment)
Prabakhi Developers Limited v Commissioner Legal Service & Board Cordination (Tax Appeal 273 of 2023) (22 March 2024) (Judgment)
Pwani Oil Products v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E214 of 2023) (9 August 2024) (Judgment)
Samara Construction Limited v Commissioner of Investigation & Enforcement (Tribunal Appeal 930 of 2022) (8 March 2024) (Judgment)
SBI International Holdings AG Kenya v Commissioner of Domestic Taxes (Tax Appeal 888 of 2022) (26 April 2024) (Judgment)
Sketchers Design Promoters Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E501 of 2023) (9 August 2024) (Judgment)
St Theresa Industries Limited v Commissioner of Domestic Taxes (Tax Appeal E246 of 2023) (28 June 2024) (Judgment)
Suma Health Products (K) Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1425 of 2022) (9 February 2024) (Judgment)
Takbir General Trading Company Limited v Commissioner of Domestic Taxes (Tax Appeal 372 of 2023) (23 August 2024) (Judgment)
Transmara General Store Limited v Commissioner for Domestic Taxes (Tax Appeal 134 of 2023) (9 May 2024) (Judgment)
Waki & another (Suing the joint Executors of the Estate of the Late Mutula Kilonzo) v Commissioner of Domestic Taxes (Tax Appeal E836 of 2023) (9 August 2024) (Ruling)
Tax Case laws determined on grounds fact revolving international taxation.
Heritage Insurance Company Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E386 of 2023) (1 August 2024)
Kakuzi PLC v Commissioner for Domestic Taxes (Tax Appeal E674 of 2023) (30 August 2024)
Nairobi Bottlers Ltd v Commissioner of Domestic Taxes (Appeal 1559 of 2022) (8 March 2024)
Temenos East Africa Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E022 of 2023) (5 April 2024)
Tax Case laws determined on grounds of transfer pricing
Aktiengesellschaft v Commissioner Legal Services & Board Coordination (Tax Appeal E055 of 2023) (28 June 2024)
Beta Healthcare International Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 866 of 2022) (9 February 2024)
Checkpoint Technologies Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 1181 of 2022) (2 February 2024)
Cummins Car & General Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E450 of 2023) (6 September 2024)
Global Tea and Commodities (Kenya) Limited v Commissione of Domestic Taxes (Appeal 1221 of 2022) (28 June 2024)
Gold Crown Foods (EPZ) Limited v Commissioner Of Domestic Taxes (Tax Appeal 1174(NRB) of 2022) (22 March 2024) (Judgment)
Itochu Corporation, Kenya Branch v Commissioner of Investigation and Enforcement (Tax Appeal 557 of 2022) (9 May 2024)
James Finlay (Kenya) Limited v Commissioner Legal Services & Board Coordination (Tax Appeal 1296 of 2022) (9 February 2024)
Kone Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 113 of 2023) (23 August 2024)
Tax Case laws determined on grounds of PAYE
County Government of Kakamega v Commissioner of Legal Services and Board Coordination (Appeal E051 of 2023) (17 May 2024) (Judgment)
Liberty Life Assurance Kenya Limited v Commissioner for Domestic Taxes (Appeal 1501 of 2022) (23 February 2024) (Judgment)
Style Industries Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E128 of 2023) (26 April 2024) (Judgment)
Tax Case laws determined on grounds of tax residency
Cummins Car & General Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E450 of 2023) (6 September 2024)
Frontier Enterprises Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E385 of 2023) (28 June 2024)
Green Mango Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E100 of 2023) (9 August 2024)
Mkopa Kenya Limited LLC v Commissioner of Legal Services and Board Coordination (Tax Appeal E899 of 2023) (9 August 2024)
Tax Case laws determined on grounds of corporate tax
Booking.Com Limited v Commissioner Domestic Taxes (Tax Appeal E018 of 2023) (9 May 2024) (Judgment)
Car and General (Trading) Limited v Commissioner of Legal Services and Board Coordination (Appeal E667 of 2023) (23 August 2024) (Judgment)
Choke v Commissioner of Intelligence, Strategic Operations, Investigations and Enforcement (Tax Appeal E641 of 2023) (19 July 2024) (Judgment)
Elgon Tea and Coffee Limited v Commissioner of Domestic Taxes (Appeal 1264 of 2022) (26 January 2024) (Judgment)
Kasema v Commissioner of Domestic Taxes (Tax Appeal E191 of 2023) (22 March 2024) (Judgment)
Magoma v Commissioner of Domestic Taxes (Tax Appeal 1576 of 2022) (23 February 2024) (Judgment)
M-Kopa Limited v Commissioner of Domestic Taxes (Tax Appeal 1237 of 2022) (8 March 2024) (Judgment)
Muasya v Commissioner of Investigations & Enforcement (Appeal E192 of 2023) (26 April 2024) (Judgment)
Mwema Steel Company Limited v Commissioner of Investigation and Enforcement (Appeal E199 of 2023) (12 July 2024) (Judgment)
Napro Industries Limited v Commissioner, Legal Services and Coordination Board (Tax Appeal 1395 of 2022) (26 January 2024) (Judgment)
Preferred Personnel Limited v Commissioner of Domestic Taxes (Tax Appeal 1149 of 2022) (2 February 2024) (Judgment)
Samaj v Commissioner of Domestic Taxes (Tax Appeal E077 of 2024) (1 August 2024) (Judgment)
Sidoman Investment Limited v Commissioner of Investigations & Enforcement (Tax Appeal 548 of 2022) (2 February 2024) (Judgment)
Sirrom Trading Company Limited v Commissioner of Domestic Taxes (Tax Appeal 405 of 2023) (17 May 2024) (Judgment)
Tax Case laws determined on grounds of Customs Tax
Alliance in Motion Global Limited v Commissioner of Customs and Boarder Control (Tax Appeal 345 of 2023) (6 September 2024) (Judgment)
Auto Industries Limited v Commissioner of Customs & Border Control (Tax Appeal E234 of 2023) (24 May 2024) (Judgment)
Automatic (K) Ltd v Commissioner of Customs and Border Control (Tax Appeal E219 of 2023) (24 May 2024) (Judgment)
Bamburi Cement PLC v Commisioner of Customs and Boarder Control (Tax Appeal 1573 of 2022) (28 June 2024) (Judgment)
Bedi Investments Limited v Commissioner of Customs and Border Control (Tax Appeal E176 of 2023) (28 June 2024) (Judgment)
Blowplast Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E340 of 2023) (9 May 2024) (Judgment)
Cale Infrastructure Construction Company Limited v Commissioner, Customs and Border Control & another (Tax Appeal E416 of 2023) (19 July 2024) (Judgment)
Capwell Industries Limited v Commissioner of Customs and Border Control (Tax Appeal E424 of 2023) (9 August 2024) (Judgment)
Car and General Trading Limited v Commissioner of Customs and Border Control (Tax Appeal E317 of 2023) (9 August 2024) (Judgment)
CFAO Agri Limited v The Commissioner of Custom and Border Control (Tax Appeal E064 of 2023) (22 March 2024) (Judgment)
Cherry Interior v Commissioner of Investigation and Enforcement (Tax Appeal 229 of 2023) (28 June 2024) (Judgment)
Chloride Exide Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal E589 of 2023) (9 August 2024) (Judgment)
Coffee Management Services Ltd v Commissioner of Customs & Border Control (Appeal 1317 of 2022) (23 February 2024) (Judgment)
Decase Chemicals Limited v Customs and Border Control Department (Tax Appeal E166 of 2023) (24 May 2024) (Judgment)
Doshi and Company Hardware Limited v Commissioner Customs and Border Control (Tax Appeal E402 of 2023) (23 August 2024) (Judgment)
Energood East Africa Limited v Commissioner of Customs & Border Control (Tax Appeal 183 of 2022) (26 January 2024) (Judgment)
Engie Mobisol Kenya Limited v Commissioner of Customs & Border Control (Tax Appeal 511 of 2021) (22 March 2024) (Ruling)
Exome Life Sciences Kenya Limited v Control (Tax Appeal E608 of 2023) (24 May 2024) (Judgment)
Gobin Limited v Commissioner of Domestic Taxes (Tax Appeal 184 of 2023) (5 April 2024) (Judgment)
Greenlife Crop Protection Africa Ltd v Commissioner of Customs and Border Control (Tax Appeal E691 of 2023) (1 August 2024) (Judgment)
Harley’s Limited v Commissioner of Customs & Border Control (Tax Appeal E034 of 2023) (9 February 2024) (Judgment)
Harleys Limited v The Commissioner of Customs & Border Control (Appeal 244 of 2021) (9 February 2024) (Judgment)
Hygrotech East Africa Limited v Commissioner of Customs and Border Control (Tax Appeal 1376 of 2022) (2 February 2024) (Judgment)
Insecretary Limited v Commissioner of Customs and Border Control (Miscellaneous Appeal E027 of 2024) (5 July 2024) (Ruling)
Juma v Commissioner of Customs & Border Control (Appeal E372 of 2023) (5 April 2024) (Judgment)
Jumbo Foam Mattresses Industries Limited v Commissioner of Customs & Border Control (Miscellaneous Application 429 of 2023) (22 March 2024) (Ruling)
Jumbo Foam Mattresses Industries Limited v Commissioner of Customs & Border Control (Miscellaneous Application 429 of 2023) (22 March 2024) (Ruling)
Kadernami v Commissioner of Customs and Border Control (Appeal 887 of 2022) (2 February 2024) (Judgment)
Kaish Mering Plastic Company Limited v Commissioner Customs And Border Control (Tax Appeal 1127 of 2022) (22 March 2024) (Judgment)
Kcssa East Africa Limited v Commissioner of Customs and Boarder Control (Tax Appeal 848 of 2022) (9 February 2024) (Judgment)
Kenya Ports Authority v Commissioner of Domestic Taxes (Tax Appeal 910 of 2022) (26 January 2024) (Judgment)
Kenya Sweets Limited v Commissioner of Customs and Border Control (Tax Appeal 411 of 2022) (9 February 2024) (Judgment)
Kibe v Commissioner of Domestic Taxes (Tax Appeal 997 of 2022) (5 April 2024) (Judgment)
Maivit Kenya Limited v Commissioner of Customs and Border Control (Tax Appeal E590 of 2023) (9 August 2024) (Judgment)
Manaan Cargo Services Limited v Commissioner Customs and Border Control (Tax Appeal E116 of 2024) (12 July 2024) (Judgment)
Mannan Cargo Solutions Limited v Commisioner of Customs & Border Control (Appeal E116 of 2024) (22 March 2024) (Ruling)
Master Power Systems Limited v Commissioner Customs and Border Control (Tax Appeal E631 of 2023) (12 July 2024) (Judgment)
Matsingberg Clearing & Forwarding Limited v Kenya Revenue Authority & another (Tax Appeal E630 of 2024) (23 August 2024) (Ruling)
Matsingberg Clearing & Forwarding Limited v Kenya Revenue Authority & another (Tax Appeal E630 of 2024) (23 August 2024) (Ruling)
Modern Ways Limited v Commissioner of Customs and Border Control (Tax Appeal 1551 of 2022) (8 March 2024) (Judgment)
Monarch Insurance Company Limited v Commissioner of Customs & Border Control (Appeal E771 of 2023) (12 July 2024) (Judgment)
Monarch Insurance Company Limited v Commissioner of Customs & Border Control (Appeal E876 of 2023) (9 September 2024) (Judgment)
Mwalimu National Sacco Society Ltd v Commissioner of Legal Services and Board Coordination (Tax Appeal E194 of 2024) (12 July 2024) (Judgment)
Nairobi Enterprises Limited v Commissioner of Customs & Border Control (Tax Appeal E293 of 2023) (24 May 2024) (Judgment)
Nestle Kenya Ltd v Commissioner of Customs and Border Control (Tax Appeal 1240 of 2022) (2 February 2024) (Judgment)
Ombra Limited v Commissioner of Customs & Border Control (Tax Appeal 1485 of 2022) (9 February 2024) (Judgment)
Orange Pharma Limited v Commissioner of Customs & Border Control (Appeal E140 of 2023) (28 June 2024) (Judgment)
Pesapal Limited v Commissioner of Customs and Border Control (Tax Appeal 1390 of 2022) (2 February 2024) (Judgment)
Premier Solar Solutions Limited v Commissioner of Customs & Border Control (Tax Appeal 984 of 2022) (9 February 2024) (Judgment)
Profile International Kenya Limited v Commissioner for Customs & Border Control (Tax Appeal 1054 of 2022) (23 February 2024) (Judgment)
Redavia Kenya Asset Limited v Commissioner of Customs & Border Control (Tax Appeal 1289 of 2022) (9 February 2024) (Judgment)
Reesewood Enterprises Limited v Commissioner of Customs and Border Control (Tax Appeal 287 of 2022) (12 July 2024) (Judgment)
Ripple Mart Limited v ommissioner of Customs & Border Control (Tax Appeal E414 of 2023) (24 May 2024) (Judgment)
Ripple Pharmaceuticals Limited v Commissioner of Customs & Border Control (Tax Appeal 776 of 2022) (9 February 2024) (Judgment)
Safepak Limited v Commissioner for Legal Services & Board Coordination (Appeal E377 of 2023) (22 March 2024) (Judgment)
Shriji Stationers Limited v Commissioner of Customs & Border Control (Appeal E415 of 2023) (5 April 2024) (Judgment)
Solar Power Infrastructure Limited v Commissioner of Customs and Border Control (Tax Appeal 184 of 2022) (26 January 2024) (Judgment)
Spic Kenya Limited v Commissioner of Customs and Border Control (Appeal E632 of 2023) (22 March 2024) (Ruling)
Star Brilliant Limited v Commissioner of Customs & Border Control (Miscellaneous Application E154 of 2023) (5 July 2024) (Ruling)
Sunpower International Limited v Commissioner of Customs and Border Control (Tax Appeal E437 of 2023) (23 August 2024) (Judgment)
Tannaat Solutions Limited v Commisioner of Customs & Border Control (Appeal E118 of 2024) (22 March 2024) (Ruling)
Tannaat Solutions Limited v Commissioner of Customs and Border Control (Tax Appeal E118 of 2024) (12 July 2024) (Judgment)
Timber Tank Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 1248 of 2022) (5 April 2024) (Judgment)
Umbrella Steel Limited v Kenya Revenue Authority (Tax Appeal E816 of 2023) (1 August 2024) (Judgment)
Uzuri Foods Limited v Commissioner Customs And Border Control (Tax Appeal E001 of 2023) (22 March 2024) (Judgment)
Vigati Limited v Commissioner of Customs & Border Control (Appeal E117 of 2024) (22 March 2024) (Ruling)
Vigati Limited v Commissioner of Customs and Border Control (Tax Appeal 117 of 2024) (12 July 2024) (Judgment)
Tax Case laws determined on grounds of provisions of Tax Procedures and Tax Appeal Tribunal Acts
Abiya v Commissioner of Domestic Taxes (Appeal E093 of 2023) (9 May 2024) (Judgment)
Abno Softwares International Limited v Commissioner of Investigations and Enforcement (Tax Appeal 946 of 2022) (8 March 2024) (Judgment)
Aco Drainage Systems Limited v Commissioner of Customs and Boarder Control (Miscellaneous Case E036 of 2024) (12 July 2024) (Ruling)
Adabla General Construction and Company Limited v Commissioner Domestic Taxes (Tax Appeal 996 of 2022) (2 February 2024) (Judgment)
Adan v Commissioner of Investigations and Enforcement Domestic Taxes (Tax Appeal 1346 of 2022) (9 May 2024) (Judgment)
Agrigreen Consulting Corp Limited v Commissioner of Domestic Taxes (Tax Appeal E854 of 2023) (19 July 2024) (Ruling)
Alliance Tobacco Limited v Commissioner of Legal Services & Boarder Control (Tax Appeal 42 of 2023) (22 March 2024) (Ruling)
Ambale t a Amber Technical Works & General Contractors v Commissioner of Legal Services & Board Coordination (Appeal E559 of 2023) (22 March 2024) (Ruling)
Ammo Tech Limited v Commissioner of Domestic Taxes (Tax Appeal 178 of 2023) (22 March 2024) (Judgment)
Antomacks Company Limited v Commissioner of Domestic Taxes (Tax Appeal 36 of 2022) (5 April 2024) (Judgment)
Arm Cement PLC (In Liquidation) v Commissioner of Domestic Taxes (Appeal 606 of 2022) (19 April 2024) (Ruling)
Arunkumar v Commissioner of Domestic Taxes (Tax Appeal E141 of 2023) (9 May 2024) (Judgment)
Ashut Plastics Limited v Kenya Revenue Authority (Tax Appeal E321 of 2023) (28 June 2024) (Judgment)
Associated Electrical & Hardware Supplies Ltd v Commissioner of Domestic Taxes (Tax Appeal 16 of 2023) (26 April 2024) (Judgment)
Atcost Structures Limited v Commissioner of Domestic Taxes (Tax Appeal E476 of 2024) (19 July 2024) (Ruling)
Auto Accessories International Limited v Commissioner of Domestic Taxes (Tribunal Appeal E110 of 2023) (26 April 2024) (Judgment)
Avery Lounge Limited v Commissioner of Domestic Taxes (Tax Appeal E523 of 2023) (28 June 2024) (Judgment)
Barkutwo Investment Limited v Commissioner of Domestic Taxes (Appeal 1157 of 2022) (8 March 2024) (Judgment)
Bashaan Construction & Supplies Company Limited v Commissioner of Domestic Taxes (Tax Appeal E052 of 2023) (22 March 2024) (Judgment)
Baus Optical Company Ltd v Commissioner for Investigations & Enforcement (Appeal 1563 of 2022) (23 February 2024) (Judgment)
Baylem Limited v Commissioner of Domestic Taxes (Appeal 921 of 2022) (22 March 2024) (Ruling)
Beiersdorf East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 789 of 2022) (19 July 2024) (Ruling)
Belvacon Company Limited v Commissioner of Domestic Taxes (Tax Appeal E225 of 2023) (23 August 2024) (Judgment)
Bluejay Limited v Commissioner of Legal Services and Board Co-ordination (Appeal E555 of 2023) (19 April 2024) (Ruling)
Bornface v Commissioner of Domestic Taxes (Appeal 298 of 2023) (5 April 2024) (Judgment)
Brand Experts Limited v Commissioner of Domestic Taxes (Miscellaneous Case E405 of 2024) (19 July 2024) (Ruling)
Britken Hauliers Limited v Commissioner of Domestic Taxes (Tax Appeal 193 of 2023) (22 March 2024) (Judgment)
Bsk Global Technologies Limited v Commissioner of Domestic Taxes (Appeal E132 of 2023) (5 April 2024) (Judgment)
Bwanyange Limited v Commissioner of Domestic Taxes (Tax Appeal E078 of 2023) (28 June 2024) (Judgment)
Cable Car Corporation v Commissioner of Domestic Taxes (Tax Appeal 1433 of 2022) (26 January 2024) (Judgment)
Calbati Limited v Commissioner of Inestigations & Enforcement (Appeal 969 of 2022) (24 May 2024) (Judgment)
Caleb Africa Ltd v Commissioner of Domestic Taxes (Tribunal Appeal 976 of 2022) (26 January 2024) (Judgment)
Centralfood Industries Limited v Commissioner of Domestic Taxes (Appeal E065 of 2023) (26 April 2024) (Judgment)
Charma Holdings Limited v Commissioner of Investigations and Enforcement (Tax Appeal 66 of 2023) (23 February 2024) (Judgment)
Chebungei v Commissioner of Domestic Taxes (Miscellaneous Case E173 of 2023) (5 July 2024) (Ruling)
Chekibor Investment Limited v Commissioner of Domestic Taxes (Appeal 1446 of 2022) (5 April 2024) (Judgment)
Chelal Limited v Commissioner of Domestic Taxes (Tax Appeal 862 of 2022) (22 March 2024) (Judgment)
China Communication Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E080 of 2023) (17 May 2024) (Judgment)
China Overseas Engineering Group Company Limited v Commissioner of Legal Servicesand Board Coordination Department (Tax Appeal 425 of 2023) (12 July 2024) (Judgment)
Chromawave Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 1176 of 2022) (26 January 2024) (Judgment)
Climate Engineering Works Limited v Commissioner of Legal Services & Board Co-ordination (Tax Appeal 426 of 2023) (28 June 2024) (Judgment)
Crevation International Limited v Commissioner of Domestic Taxes (Tax Appeal E302 of 2024) (12 July 2024) (Ruling)
Crocodile Enterprises Limited v Commissioner of Domestic Taxes (Appeal 83 of 2023) (5 April 2024) (Judgment)
CTM Kenya Limited v Commissioner of Customs & Border Control (Tribunal Appeal 157 of 2023) (19 April 2024) (Judgment)
Dacha Solutions Limited v Commissioner of Domestic Taxes (Tax Appeal 1491 of 2022) (23 February 2024) (Judgment)
Dachi Limited v Commissioner Domestic Taxes (Tax Appeal 108 of 2023) (9 May 2024) (Judgment)
Daipas Automobiles v Commissioner of Domestic Taxes (Tax Appeal 1548 of 2022) (23 February 2024) (Judgment)
Daniels Outlets Ltd v Commissioner of Legal Services & Board Coordination (Tax Appeal E534 of 2023) (12 July 2024) (Judgment)
Danveck Construction Company Limited v Commissioner of Domestic Taxes (Tax Appeal E327 of 2023) (9 August 2024) (Judgment)
David Mwangi Kibert t a Saloga Stores v Commissioner of Domestic Taxes (Tax Appeal E182 of 2023) (24 May 2024) (Judgment)
David Ngari Ndiritu t a Aberdare Solutions v Commissioner Investigations and Enforcement (Tax Appeal E366 of 2023) (28 June 2024) (Judgment)
Deep Forest Hardware Limited v Commissioner of Investigation and Enforcement (Tax Appeal E291 of 2023) (17 May 2024) (Judgment)
Desert Runner Services Limited v Commissioner of Domestic Taxes (Miscellaneous Application E106 of 2023) (19 April 2024) (Ruling)
Digital Divide Data Kenya Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 1349 of 2022) (5 April 2024) (Judgment)
Diversey Eastern and Central Africa Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E292 of 2023) (28 June 2024) (Judgment)
Doshi Enterprises Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1316 of 2022) (22 March 2024) (Judgment)
Double Shasa Ltd v Kenya Revenue Authority (Tax Appeal E773 of 2023) (28 June 2024) (Judgment)
Dutch Flower Group Limited v Commissioner of Domestic Taxes (Miscellaneous Case E153 of 2024) (12 July 2024) (Ruling)
Dutch Flower Group Limited v Commissioner of Domestic Taxes (Miscellaneous Case E154 of 2024) (12 July 2024) (Ruling)
Eagle Retread Limited v Commissioner of Domestic Taxes (Tax Appeal 85 of 2023) (28 June 2024) (Judgment)
Eco Energy East Africa Limited v Commissioner of Domestic Taxes (Tax Appeal 278 of 2023) (5 July 2024) (Ruling)
Edkan Enterprises Limited v Commissioner of Domestic Taxes (Tax Appeal 1384 of 2022) (26 January 2024) (Judgment)
Edmar Enterprises Ltd v Commissioner of Domestic Taxes (Tax Appeal 1480 of 2022) (9 May 2024) (Judgment)
El Adi Construction Limited v Commissioner for Legal Services and Board Coordination & another (Appeal 101 of 2023) (22 March 2024) (Judgment)
Elika Engineering Limited v Commissioner of Domestic Taxes (Tax Appeal E302 of 2023) (26 April 2024) (Judgment)
Eliye Springs Resort v Commissioner of Domestic Taxes (Miscellaneous Application E031 of 2024) (5 July 2024) (Ruling)
End to End Limited v Commissioner of Domestic Taxes (Tax Appeal E036 of 2023) (9 May 2024) (Judgment)
Epco Builders Limited v Basho (Miscellaneous Application E007 of 2024) (4 July 2024) (Ruling)
Equator Bottlers Ltd v Commissioner of Domestic Taxes (Tax Appeal 1561 of 2022) (26 January 2024) (Judgment)
Equipped Trading (K) Limited v Commissioner of Domestic Taxes (Tribunal Appeal E458 of 2023) (9 August 2024) (Judgment)
Ernie Campbell & Co. (K) Limited v Commissioner of Domestic Taxes (Tax Appeal E182 of 2020) (12 August 2024) (Ruling)
Executive Super Rides Limited v Commissioner General, Kenya Revenue Authority & another (Tax Appeal 368 of 2023) (1 August 2024) (Judgment)
Falcon Road Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E498 of 2023) (9 August 2024) (Judgment)
Farm Engineering Industries Limited v Commissioner of Domestic Taxes (Tax Appeal 1391 of 2022) (8 March 2024) (Judgment)
Firm Bridge Limited v Commissioner of Investigation & Enforcement (Tribunal Appeal 63 of 2023) (26 April 2024) (Judgment)
Frikah Investments Limited v Commissioner of Domestic Taxes (Tax Appeal 127 of 2023) (17 May 2024) (Judgment)
Fuel Link Energy Limited v Commissioner of Investigation and nforcement (Tax Appeal E071 of 2021) (28 June 2024) (Judgment)
G North and Sons Limited v Commissioner of Domestic Taxes (Appeal 92 of 2023) (22 March 2024) (Judgment)
Gachui v Commissioner of Domestic Taxes (Tax Appeal E814 of 2023) (9 August 2024) (Ruling)
Galaxy Company Limited v Commissioner of Domestic Taxes (Miscellaneous Application E149 of 2023) (22 March 2024) (Ruling)
Garashi t a Garash Tours v Commissioner of Legal Services and Board Coordination (Tax Appeal E362 of 2023) (12 July 2024) (Judgment)
George v Commissioner of Domestic Taxes & another (Tax Appeal 179 of 2023) (5 April 2024) (Judgment)
Gichengo v Commissioner of Investigations and Enforcement (Appeal E026 of 2023) (22 March 2024) (Ruling)
Gifan Enterprises Limited v Commissioner of Domestic Taxes (Miscellaneous Application E170 of 2023) (22 March 2024) (Ruling)
Global Net Medical Limited v Commissioner of Domestic Taxes (Tax Appeal E109 of 2023) (28 June 2024) (Judgment)
Grastakim Investment Limited v Commissioner of Domestic Taxes (Tax Appeal E869 of 2023) (12 July 2024) (Judgment)
Green Kenya Investment Corporation Limited v Commissioner of Domestic Taxes (Tax Appeal E097 of 2023) (28 June 2024) (Judgment)
Green Mango Investment Limited v Commissioner Domestic Taxes (Appeal E100 of 2023) (22 March 2024) (Ruling)
Greif East Africa Limited v Commissioner of Domestic Taxes (Appeal 435 of 2023) (26 July 2024) (Judgment)
Hagar Construction Company Limited v Commissioner for Domestic Taxes (Tax Appeal E085 of 2023) (26 April 2024) (Judgment)
Hajo Communications Limited v Commissioner Of Domestic Taxes (Tax Appeal E024 of 2023) (22 March 2024) (Judgment)
Hamwe Logistics And Suppliers Limited v Commissioner Of Domestic Taxes (Tax Appeal E104 of 2023) (22 March 2024) (Abridged Judgment)
Heneken East Africa Company Limited v Commissioner of Investigations and Enforcement (Appeal 1575 of 2022) (22 March 2024) (Ruling)
Highbury Merchants Limited v Commissioner of Investigations & Enforcement (Appeal 70 of 2023) (22 March 2024) (Judgment)
Hilalium & Sons (UR Home) Limited v Commissioner of Investigations and Enforcement (Tax Appeal E232 of 2023) (28 June 2024) (Judgment)
Hussein v Commissioner of Domestic Taxes Department (Tax Appeal E469 of 2023) (17 May 2024) (Judgment)
Hussein v Commissioner of Investigation & Enforcement (Tax Appeal E062 of 2023) (22 March 2024) (Judgment)
Ideal Security Services Limited v Commissioner of Domestic Taxes (Tax Appeal E117 of 2023) (22 March 2024) (Judgment)
Idiama v Commissioner of Legal Services and Board Coordination (Tax Appeal E401 of 2023) (28 June 2024) (Judgment)
Ikiara v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E235 of 2023) (24 May 2024) (Judgment)
Ikonia Resort & Hotels Limited v Commissioner of Domestic Taxes (Miscellaneous Application E032 of 2024) (5 July 2024) (Ruling)
Indent Limited v Commissioner of Domestic Taxes (Appeal E425 of 2023) (26 July 2024) (Judgment)
Infama Limited v Commissioner for Legal Services & Board Coordination (Appeal 58 of 2023) (22 March 2024) (Judgment)
Inland Africa Logistics Limited v Commissioner of Investigation and Enforcement (Tax Appeal 974 of 2022) (8 March 2024) (Judgment)
Intime Stone Age Limited v Commissioner of Domestic Taxes (Appeal 714 of 2022) (26 January 2024) (Judgment)
Jadveck General Agencies Limited v Commissioner of Domestic Taxes (Appeal E592 of 2024) (26 July 2024) (Ruling)
Jaggi Renovators Limited v Commissioner of Domestic Taxes (Tax Appeal 121 of 2023) (9 May 2024) (Judgment)
Jambostar Properties Limited v Commissioner of Domestic Taxes (Tax Appeal 82 of 2023) (26 April 2024) (Judgment)
Jarika County Lodge Limited v Commissioner of Domestic Taxes (Tax Appeal 1529 of 2022) (5 April 2024) (Judgment)
Jebobela Trading Limited v Commissioner of Domestic Taxes (Appeal 1340 of 2022) (5 April 2024) (Judgment)
Jey Oil Africa Limited v Commissioner of Investigation and Enforcement Department (Tax Appeal E569 of 2023) (12 July 2024) (Judgment)
Jeyruiz Limited v Commissioner of Legal Services and Board Coordination (Tribunal Appeal 312 of 2023) (5 April 2024) (Judgment)
Jeyruiz Limited v Commissioner of Legal Services and Board Coordination (Tribunal Appeal 312 of 2023) (5 April 2024) (Judgment)
Jilk Construction Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal 1436 of 2022) (22 March 2024) (Ruling)
Jojen Butchery v Commissioner of Domestic Taxes (Miscellaneous Application E139 of 2023) (19 April 2024) (Ruling)
Joleek Investments Limited v Commissioner of Domestic Taxes (Appeal 1453 of 2022) (5 April 2024) (Judgment)
Tax Case laws determined on grounds of provisions of Tax Procedures and Tax Appeal Tribunal Acts
Kachanja Fabricators & Metal Works v Commissioner Domestic Taxes (Tax Appeal E074 of 2023) (9 May 2024) (Judgment)
Kairu v Commissioner of Domestic Taxes (Tribunal Appeal 1060 of 2022) (26 January 2024) (Judgment)
Kamau v Commissioner of Domestic Taxes (Tax Appeal E914 of 2023) (19 July 2024) (Judgment)
Kamau v Commissioner of Legal Services & Board Coordination (Tax Appeal E046 of 2023) (19 April 2024) (Judgment)
Kamau v Commissioner of Domestic Taxes (Tax Appeal 209 of 2023) (22 March 2024) (Judgment)
Kankam Exporters Limited v Commissioner Domestic Taxes (Tax Appeal 279 of 2023) (19 July 2024) (Judgment)
Kapkimolwa Quarry Limited v Commissioner of Domestic Taxes (Appeal 241 of 2023) (5 April 2024) (Judgment)
Kariuki v Commissioner of Domestic Taxes (Miscellaneous Application E175 of 2023) (22 March 2024) (Ruling)
Kellico Limited v Commissioner of Domestic Taxes (Tax Appeal 1371 of 2022) (24 May 2024) (Judgment)
Kenya Bonded Warehouse Company v Commissioner of Domestic Taxes (Tax Appeal E470 of 2023) (19 July 2024) (Judgment)
Keystone Wood Preservation Company Limited v Commissioner of Domestic Taxes (Tax Appeal 303 of 2023) (9 May 2024) (Judgment)
Khaki v Commissioner of Domestic Taxes (Tax Appeal E552 of 2024) (19 July 2024) (Ruling)
Khaki v Commissioner of Domestic Taxes (Tax Appeal E553 of 2024) (19 July 2024) (Ruling)
Khaki v Commissioner of Domestic Taxes Department (Tax Appeal E468 of 2023) (17 May 2024) (Judgment)
Kigwa Conference Hotel Ltd v Commissioner of Domestic Taxes (Tax Appeal 21 of 2023) (26 April 2024) (Judgment)
Kimani v Commissioner of Domestic Taxes (Miscellaneous Application E131 of 2023) (19 April 2024) (Ruling)
Kiritu v Commissioner of Domestic Tax (Appeal 1558 of 2022) (8 March 2024) (Judgment)
Kiu Construction Limited v Commissioner Investigation and Enforcement (Tax Appeal 998 of 2022) (8 March 2024) (Judgment)
Kobo 360 Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal E106 of 2023) (17 May 2024) (Judgment)
Kofinaf Company Limited v Commissioner of Domestic Taxes (Tax Appeal E515 of 2023) (5 April 2024) (Judgment)
Koibos General Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal 373 of 2023) (9 May 2024) (Judgment)
Kumar v Commissioner of Domestic Taxes (Tax Appeal E688 of 2024) (23 August 2024) (Ruling)
Lamsy Investments Limited v Commissioner of Domestic Taxes (Tax Appeal 604 of 2022) (26 January 2024) (Judgment)
Legacy Hotel and Suites Limited v Kenya Revenue Authority (Tax Appeal 1579 of 2022) (28 June 2024) (Judgment)
Limute Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E751 of 2023) (19 April 2024) (Ruling)
Liquid Telecommunications Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E587 of 2023) (1 August 2024) (Judgment)
Live Ad Limited & another v Commissioner of Investigations & Enforcement & another (Tribunal Appeal 1299 of 2022) (9 February 2024) (Judgment)
Lucro Limited v Commissioner of Legal Services and Board Coordination (Miscellaneous Application E601 of 2024) (26 July 2024) (Ruling)
Lumet v Commissioner of Domestic Taxes (Tax Appeal E128 of 2023) (19 April 2024) (Ruling)
M Rinyiru v Commissioner of Domestic Taxes (Tax Appeal E896 of 2023) (22 March 2024) (Ruling)
Majesty Construction Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 1138 of 2022) (2 February 2024) (Judgment)
Mamiri v Kenya Revenue Authority (Tax Appeal E007 of 2023) (9 May 2024) (Judgment)
Maragwa v Commissioner of Domestic Taxes (Tax Appeal 371 of 2023) (24 May 2024) (Judgment)
Mbiwa Construction Company Limited v Comissioner of Domestic Taxes (Appeal 748 of 2022) (26 January 2024) (Judgment)
Mburu v Commissioner Of Domestic Taxes (Tax Appeal 1533 of 2022) (22 March 2024) (Judgment)
Melanie Atieno Onyango and Brenda Otieno t a Alleys Beers Garden v Commissioner of Domestic Taxes (Tax Appeal E488 of 2023) (12 July 2024) (Judgment)
Merica Service Station Limited v Commissioner of Domestic Taxes (Tax Appeal 446 of 2023) (12 July 2024) (Judgment)
Merry Chem Company Limited v Kenya Revenue Authority (Tax Appeal E347 of 2024) (5 July 2024) (Ruling)
Midoti Engineering Group Ltd v Commissioner of Domestic Taxes (Tax Appeal 317 of 2023) (19 July 2024) (Judgment)
Modesty Medical Centre Limited v Commissioner of Domestic Taxes (Appeal 212 of 2023) (9 May 2024) (Judgment)
Moledina v Commissioner of Domestic Taxes (Tax Appeal 1215 of 2022) (22 March 2024) (Judgment)
Moto Commodities Limited v Commissioner of Domestic Taxes (Tax Appeal 1288 of 2022) (26 January 2024) (Judgment)
Mount Kenya Breweries Limited v Commissioner of Investigation & Enforcement (Tax Appeal E111 of 2023 (24 May 2024) (Judgment)
Mountain View General Contractors Limited v Commissioner of Domestic Taxes (Miscellaneous Application E022 of 2024) (5 July 2024) (Ruling)
Muhumed v Commissioner of Domestic Taxes (Tax Appeal 1567 of 2022) (8 March 2024) (Judgment)
Mungai v Commissioner of Domestic Taxes (Miscellaneous Application E045 of 2024) (26 July 2024) (Ruling)
Mungai v Commissioner of Domestic Taxes (Tax Appeal E500 of 2024) (5 July 2024) (Ruling)
Mwangi v Commissioner of Legal Services & Board Co-ordination (Tax Appeal E928 of 2023) (22 March 2024) (Ruling)
Mwaniki v Commissioner of Domestic Taxes (Appeal 1043 of 2022) (26 January 2024) (Judgment)
Mwaura v Commissioner Domestic Taxes (Tax Appeal 1050 of 2022) (26 January 2024) (Judgment)
Mwaura v Commissioner of Domestic Taxes (Appeal E675 of 2023) (12 July 2024) (Judgment)
Mwaura v Commissioner of Domestic Taxes (Tribunal Appeal E521 of 2023) (9 August 2024) (Judgment)
Mwea County Medical Centre Limited v Commissioner of Domestic Taxes (Tax Appeal E939 of 2023) (22 March 2024) (Ruling)
My Way Bar & Restaurant Limited v Commissioner of Domestic Taxes (Tax Appeal 326 of 2022) (26 January 2024) (Judgment)
Nairobi City County Government v Commissioner of Domestic Taxes (Miscellaneous Appeal E050 of 2024) (6 August 2024) (Ruling)
Nanyuki Equator Savings & Credit Society Ltd v Commissioner of Domestic Taxes (Tax Appeal 6 of 2023) (28 June 2024) (Judgment)
Ndaka v Commissioner of Legal Services & Board Co-ordination (Appeal 165 of 2023) (9 May 2024) (Judgment)
Njiru Building Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E554 of 2023) (9 August 2024) (Judgment)
Nyenjeri v Commissioner of Domestic Taxes (Appeal E187 of 2023) (22 March 2024) (Ruling)
Opiyo v Kenya Revenue Authority (Tax Appeal E213 of 2023) (9 May 2024) (Judgment)
Orbit Products Africa Limited v Commissioner Domestic Taxes (Tax Appeal 1153 of 2022) (26 January 2024) (Judgment)
Panma Contractor Limited v Commissioner of Domestic Taxes (Tax Appeal E209 of 2024) (19 April 2024) (Ruling)
Paramount Assessors Limited v Commissioner of Domestic Taxes (Tax Appeal 837 of 2022) (19 April 2024) (Ruling)
Parkngo Limited v Commissioner of Domestic Taxes (Appeal 222 of 2023) (9 May 2024) (Judgment)
Parliamentary Service Commission v Kenya Revenue Authority (Tax Appeal E399 of 2023) (12 July 2024) (Ruling)
Peak Choice Limited v Commissioner of Domestic Taxes (Tax Appeal 1577 of 2022) (19 April 2024) (Judgment)
Pejom Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E670 of 2024) (23 August 2024) (Ruling)
Perrot Enterprises Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E891 of 2023) (6 September 2024) (Judgment)
Platinum Distillers Limited v Commissioner of Domestic Taxes (Tax Appeal 201 of 2023) (9 May 2024) (Judgment)
Powerchina Guizhou Engineering Loiyangalani-Suswa Project Co Limited v Commissioner of Legal Services & Board Coordination (Tribunal Appeal 1387 of 2022) (22 March 2024) (Judgment)
Prime Capital and Credit Limited v Commissioner for Legal Services and Board Coordination (Tax Appeal E101 of 2023) (24 May 2024) (Judgment)
Prime Timber Yard Limited v Commissioner of Investigations and Enforcement (Tax Appeal E206 of 2023) (28 June 2024) (Judgment)
Red Mamba Agencies Limited v Commissioner of Domestic Taxes (Tax Appeal E767 of 2023) (19 July 2024) (Ruling)
Richard Kiplangat Kirui t a Kiboe Uperhill Academy v Commissioner of Legal Services & Board Coordination (Tax Appeal E369 of 2024) (19 July 2024) (Ruling)
Rivastage Company Limited v Commissioner of Domestic Taxes (Appeal E493 of 2023) (9 August 2024) (Judgment)
Robimart Petroleum Company Limited v Commissioner of Domestic Taxes (Tax Appeal 1080 of 2022) (23 February 2024) (Judgment)
Rural Distributors Enterprises Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 203 of 2023) (28 June 2024) (Judgment)
Tax Case laws determined on grounds of provisions of Tax Procedures and Tax Appeal Tribunal Acts
Salwa Kenya Limited v Commissioner of Investigation & Enforcement (Tax Appeal 416 of 2023) (19 July 2024) (Judgment)
Samasource Kenya EPZ Limited v Commissioner of Domestic Taxes (Appeal E173 of 2023) (9 May 2024) (Judgment)
Sandalwood Hotels & Resort Limited v Commissioner of Domestic Taxes (Tribunal Appeal 1075 of 2022) (26 January 2024) (Judgment)
Santram Hardware Wholesaler Limited v Commissioner of Investigation and Enforcement (Tax Appeal 1279 of 2022) (8 March 2024) (Judgment)
Santram Traders Limited v Commissioner of Domestic Taxes (Appeal 1205 of 2022) (26 January 2024) (Judgment)
Savana Saw Mill Limited v Commissioner of Domestic Taxes (Tax Appeal 1518 of 2022) (8 March 2024) (Judgment)
Scofax Merchants v Commissioner of Domestic Tax (Appeal 1430 of 2022) (9 May 2024) (Judgment)
Sego Investments Company Limited v Kenya Revenue Authority (Tax Appeal 30 of 2023) (23 February 2024) (Judgment)
Sergon v Commissioner of Domestic Taxes (Tax Appeal E248 of 2023) (19 July 2024) (Ruling)
Seroney v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E183 of 2023) (12 July 2024) (Interim Judgment)
Seven Seas Technologies Ltd v Commissioner of Domestic Taxes (Appeal 1245 of 2022) (26 January 2024) (Judgment)
Shabuvilla Enterprises Ltd v Commissioner of Domestic Taxes (Tribunal Appeal 1204 of 2022) (26 January 2024) (Judgment)
Shivai Hardware Limited v Commissioner of Domestic Taxes (Tribunal Appeal E331 of 2023) (9 August 2024) (Judgment)
Siganga v Commissioner of Domestic Taxes (Miscellaneous Application E039 of 2023) (22 March 2024) (Ruling)
Sigey v Commissioner of Legal Services & Board Coordination (Tax Appeal 196 of 2023) (5 April 2024) (Judgment)
Silale Moonlight Investment Limited v Commissioner of Domestic Taxes (Miscellaneous Case E176 of 2023) (5 July 2024) (Ruling)
Silverstone Quarry Limited v Commissioner of Domestic Taxes (Tax Appeal 1520 of 2022) (8 March 2024) (Judgment)
Simbisa Brands Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E948 of 2023) (12 July 2024) (Judgment)
Sino v Commissioner of Domestic Taxes (Tax Appeal 1243 of 2022) (26 January 2024) (Judgment)
Siunwa v Commissioner of Domestic Taxes (Tax Appeal E228 of 2023) (17 May 2024) (Judgment)
Skyman Freighters Limited v Commissioner of Investigations and Enforcement (Tax Appeal 122 of 2023) (28 June 2024) (Judgment)
Sonje v Commissioner of Domestic Taxes (Tax Appeal E247 of 2024) (5 July 2024) (Ruling)
SPL International Limited v Commissioner of Domestic Taxes (Tribunal Appeal 173 of 2023) (26 April 2024) (Judgment)
Stealth Africa Consulting LLP v Commissioner of Domestic Taxes (Tax Appeal E114 of 2023) (26 April 2024) (Judgment)
Steel Makers Limited v Commissioner of Investigation and Enforcement (Tax Appeal E216 of 2023) (17 May 2024) (Judgment)
Stephen Ogola T/A Tisa Suites & Lounge v Commissioner of Investigation & Enforcement (Tax Appeal E205 of 2023) (24 May 2024) (Judgment)
Stephkar Limited v Commissioner of Domestic Taxes (Appeal E497 of 2023) (19 July 2024) (Judgment)
Stratogen Limited v Commissioner of Domestic Taxes (Appeal 229 of 2023) (9 May 2024) (Judgment)
Style Industries Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E140 of 2024) (9 August 2024) (Ruling)
Superserve Limited v Commissioner, Investigation and Enforcement (Tax Appeal E931 of 2023) (12 July 2024) (Judgment)
Tanad Transporters Ltd v Commissioner of Legal Services & Board Coordination (Tax Appeal E242 of 2023) (28 June 2024) (Judgment)
Tangerine Auto Hardware Limited v Commissioner of Domestic Taxes (Tax Appeal 159 of 2023) (26 April 2024) (Judgment)
Techtime Systems Limited v Commissioner of Domestic Taxes (Appeal 005 of 2023) (26 April 2024) (Judgment)
The Hotel Eagles Limited v Commissioner of Domestic Taxes (Appeal 844 of 2021) (26 January 2024) (Judgment)
Thenducat Enterprises Limited v Commissioner Of Domestic Taxes (Miscellaneous Case E0165 of 2023) (22 March 2024) (Ruling)
Three Rivers Resort Limited v Commissioner of Domestic Taxes (Tax Appeal E451 of 2023) (23 August 2024) (Judgment)
Times U Sacco v Commissioner of Domestic Taxes (Tax Appeal E030 of 2023) (28 June 2024) (Judgment)
Titus v Commissioner of Domestic Taxes (Tax Appeal E072 of 2023) (26 April 2024) (Judgment)
Toyo Construction Limited v Commissioner of Domestic Taxes (Tribunal Appeal E604 of 2023) (23 August 2024) (Ruling)
Transchem Pharmaceuticals Ltd v Commissioner of Domestic Taxes (Miscellaneous Application E002 of 2024) (19 April 2024) (Ruling)
Transglobal Holdings Limited v Commissioner of Domestic Taxes (Appeal 1351 of 2022) (5 April 2024) (Judgment)
Trifield Holdings Limited v Commissioner of Domestic Taxes (Miscellaneous Application E188 of 2023) (5 July 2024) (Ruling)
Triospan Limited v Commissioner of Domestic Taxes Department (Tax Appeal E131 of 2023) (28 June 2024) (Judgment)
True cosmetics Koinaange Limited v Commissioner of Domestic Taxes (Tax Appeal E888 of 2023) (22 March 2024) (Ruling)
Twinbros General Contractors Ltd v Commissioner of Domestic Taxes (Tax Appeal 211 of 2023) (22 March 2024) (Judgment)
Tyndy International Limited v Commissioner Of Domestic Taxes (Tax Appeal 1500 of 2022) (22 March 2024) (Judgment)
Uchuzi Supermarket Limited v Commissioner of Domestic Taxes (Tax Appeal 13 of 2023) (23 February 2024) (Judgment)
Ujenzi Consultants v Commissioner Legal Services & Board Cordination (Tax Appeal 426 of 2023) (26 April 2024) (Judgment)
Unibee Construction Company Limited v Commissioner of Legal Services (Tax Appeal 35 of 2023) (22 March 2024) (Judgment)
Velmac Furniture Enterprises & 2 others v Commissioner of Domestic Taxes (Tax Appeal E299 of 2023) (19 July 2024) (Judgment)
Victoria Entreprises Limited v Commissioner of Domestic Taxes (Appeal E202 of 2023) (19 July 2024) (Judgment)
Viriotech Enterprises Limited v Commissioner of Intelligence, Strategic Operations, Investigations and Enforcement (Appeal E279 of 2023) (28 June 2024) (Judgment)
Voghjiyani Enterprises Limited v Commissioner of Domestic Taxes (Appeal 417 of 2023) (26 July 2024) (Judgment)
Waciama Company Limited v Commissioner of Domestic Taxes (Tax Appeal 792 of 2022) (26 January 2024) (Judgment)
Wilken Aviation Limited v Commissioner of Intelligence, Strategic Operations, Investigations and Enforcement Department (Tax Appeal E441 of 2023) (12 July 2024) (Judgment)
Zehneria Hotel Limited v Commissioner of Domestic Taxes (Tax Appeal E204 of 2024) (9 August 2024) (Ruling)
Zhong Gang Building Materials Company Limited v Commissioner of Domestic Taxes (Tax Appeal E574 of 2024) (26 July 2024) (Ruling)
Tax Case laws determined on grounds of excise duty
Ashut Plastics Limited v Kenya Revenue Authority (Tax Appeal E650 of 2023) (28 June 2024) (Judgment)
British American Tobacco PLC v Commissioner of Legal Services and Board Co-ordination (Appeal 607 of 2022) (8 March 2024) (Judgment)
Brooklyn Dairies Limited v Commissioner of Domestic Taxes (Tax Appeal E005 of 2023) (22 March 2024) (Judgment)
Company v Commissioner of Domestic Taxes (Tax Appeal 1440 of 2022) (23 February 2024) (Judgment)
Kenafric Beverages & Bottling Limited v Commissioner of Domestic Taxes (Tax Appeal E909 of 2023) (1 August 2024) (Judgment)
Kenafric Industries Limited v Commissioner of Domestic Taxes (Appeal E916 of 2023) (1 August 2024) (Judgment)
London Distillers (K) Limited v Commissioner of Legal Services and Board Coordination (Tax Appeal 10126 of 2022) (8 March 2024) (Judgment)
Mawingu Networks Limited v Commissioner of Domestic Taxes (Tax Appeal 1179 of 2022) (2 February 2024) (Judgment)
Minet Kenya Insurance Brokers Limited v Commissioner of Domestic Taxes (Appeal E033 of 2023) (9 May 2024) (Judgment)
Stima DT Savings & Credit Co-operative Society Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal E158 of 2023) (12 July 2024) (Judgment)
Synresins Limited v Commissioner of Domestic Taxes (Tax Appeal 1164 of 2022) (9 February 2024) (Judgment)
Zumandu Limited v Commissioner of Lecal Services and Board Cordination (Tax Appeal E394 of 2022) (28 June 2024) (Judgment)
Category : Tax Case laws