Tax Appeals Tribunal Decisions

Year 2022

Year 2022

January 2022

Decision Delivered in the Month of January

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

FEBRUARY 2022
Decision Delivered in the Month of February

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

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

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

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

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

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

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

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

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

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

March 2022
Decision Delivered in the Month of March

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

April 2022
Decision Delivered in the Month of April

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

May 2022
Decision Delivered in the Month of May

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

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

July 2022
Decision Delivered in the Month of July

Kennedy Mutua Ngunu v Commissioner of Domestic Taxes TAT Misc. Appeal No. 86 Of 2022

Merica Holdings Limited v Kenya Revenue Authority Misc. Appeal No. 123 Of 2022

Namelok Distributors v Commissioner of Domestic Taxes TAT No. 805 Of 2021

Riana Infotech Limited v Commissioner of Domestic Taxes TAT Misc. Appeal No. 135 Of 2022

Samuel Mwangi Mathu v Commissioner of Domestic Taxes TAT Misc. Appeal No. 69 Of 2022

Wameer Wholesalers Distributors Ltd Versus Commissioner Of Domestic Taxes TAT Misc Appea No. 111 Of 2022

August 2022
Decision Delivered in the Month of August

Broadlink General Merchants Limited v Commissioner of Domestic Taxes TAT No. 700 Of 2021

Dankey Press Limited v Commissioner of Investigation Enforcement TAT No. 310 Of 2021

Kim Fay Africa Limited v Commissioner, Customs Border Control TAT No. 714 Of 2021

Misoft Limited v Commissioner of Domestic Taxes TAT No. 233 Of 2021

Seletrack Consultant Limited v Commissioner of Investigation Enforcement TAT No. 306 Of 2021

Swyfcon Engineering Limited v Commissioner For Investigation Enforcement TAT No. 312 Of 2021

Total EP International K1 Limited Kenya Branch v Commissioner of Domestic Taxes TAT No. 29 0 Of 2017

SEPTEMBER 2022
Decision Delivered in the Month of September

Bank of Africa-Kenya Limited vs Commissioner for Domestic Taxes TAT 366 of 2021

Canarian Holdings Limited vs Commissioner of Domestic TAT 688 of 2021

Charley Automobile Limited vs Commissioner of Domestic TAT 499 of 2021

HAS Construction Limited vs Commissioner of Domestic TAT 290 of 2021

Mahan Limited vs Commissioner of Domestic TAT 487 of 2021

Mukasi Builders Limited vs Commissioner of Domestic TAT 301 of 2021

Obama Enterprises Limited vs Commissioner for Domestic Taxes TAT 667 of 2021

Sea Tech Limited vs Commissioner of Domestic TAT 353 of 2021

V.Nekey Suppliers Limited vs Commissioner of Investigations and Enforcement TAT 663 of 2021

Victorious Investments Limited vs Commissioner of Investigations and Enforcement TAT 311 of 2021

Year 2021

Year 2021

January 2021

Decision Delivered in the Month of January

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

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

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

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

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

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

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

 


February 2021

Decision Delivered in the Month of February

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

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

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

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

 


April 2021

Decision Delivered in the Month of April

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 


May 2021

Decision Delivered in the Month of May

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 


June 2021

Decision Delivered in the Month of June

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

 


July 2021

Decision Delivered in the Month of July

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

October 2021

Decision Delivered in the Month of October

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

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

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

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

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

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

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

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

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

November 2021

Decision Delivered in the Month of November

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

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

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

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

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

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

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

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

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

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

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

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

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

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

December 2021

Decision Delivered in the Month of December

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Year 2020

Year 2020

February 2020

 Decision Delivered In the Month of February

County Government of Kitui v Commissioner of Domestic Taxes.

Emanuel Trading Co. Ltd v Commissioner of Domestic Taxes

Equity Group Holdings Ltd v Commissioner of Domestic Taxes

Godfrey Kairanga Mwangi v Commissioner of Domestic Taxes

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

Joseph Ochunga v Kenya Revenue Authority

Lucy Wangui Wachira v Commissioner of Domestic Taxes

Nimsos Trading Co. Ltd v Commissioner of Domestic Taxes

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

Profresh Limited v Commissioner of Domestic Taxes

Rongai Tiles Sanitary Ware LTD v Commissioner of Domestic Taxes

Samuel Kamau Wagako v Commissioner of Domestic Taxes

Socabelec EA LTD v Commissioner of Domestic Taxes

Tetra Pak Ltd v Commissioner of Domestic Taxes

Total Kenya Ltd v Commissioner of Domestic Taxes

Ujenzi Supplies Ltd v Commissioner of Domestic Taxes

Zhango Limited v Commissioner of Domestic Taxes


March 2020

 Decision Delivered In the Month of March

Adix Plastics Ltd v Commissioner of Domestic Taxes

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

Anchor Property Consult LTD v Commissioner of Domestic Taxes

Brookhouse Schools Ltd v Commissioner of Domestic Taxes.

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

David Ndii Mwangi v Commissioner of Investigations and Enforcement

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

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

Eliora Energy Limited v Commissioner of Domestic Taxes

Engineering Supplies 2001 Ltd v Commissioner of Domestic Taxes

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

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

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

Giraffe Ark Game v Commissioner of Domestic Taxes

Highlands Mineral Water LTD v Commissioner of Domestic Taxes

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

I&M Bank Kenya Limited v Commissioner of Domestic Taxes

Kikuyu Pipes and Fittings Center v Commissioner of Domestic Taxes

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

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

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

New Age Developer and Construction limited v Commissioner of Domestic Taxes

Scania East Africa Ltd v Commissioner of Domestic Taxes

Shivam Commodities LTD v Commissioner of Domestic Taxes

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

Sigona Golf Club 4 Others v Commissioner of Domestic Taxes

Skyline Towers Ltd v Commissioner of Domestic Taxes

Sony Holdings Ltd v Commissioner of Domestic Taxes 376 of 2019

Sony Holdings Ltd v Commissioner of Domestic Taxes 506 of 2019


 

July 2020

 Decision Delivered In the Month of July

Computech Limited v Commissioner of Domestic Taxes

Cooperative Bank of Kenya v Commissioner of Domestic Taxes

Dominion Petroleum Kenya Limited v Commissioner of Domestic Taxes

Eaton Towers Kenya Limited v Commissioner of Domestic Taxes

Golden Acre Limited v Commissioner of Domestic Taxes

Gravity Trading Company Limited v Commissioner of Domestic Taxes

Mobius Motors Kenya Ltd v Commissioner of Domestic Taxes

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

Tradeline Express Kenya Limited v Commissioner of Investigations Enforcement

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


August 2020

 Decision Delivered In the Month of  August

Bon Borehole Drillers Limited v Commissioner of Investigations Enforcement

Commprove Limited v Commissioner of Domestic Taxes [2020] eKLR

Ebenezer Traders Limited v Commissioner of Domestic Taxes

GTZ International Services v Commissioner of Domestic Taxes

Julius Kipkoskei Kemboi v Commissioner of Domestic Taxes

Kisima Farm Limited v Commissioner of Domestic Taxes

Moses Oring’o Lango v Commissioner of Domestic Taxes

Shailesh Jagjiven Dattani v Commissioner of Domestic Taxes

Unique Enterprises Limited v Commissioner of Domestic Taxes

Yamason Contractors Limited v Commissioner of Domestic Taxes

Zayn Agro Industries v Commissioner of Domestic Taxes


September 2020

 Decision Delivered In the Month of September

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

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

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

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

Autoexpress Limited v Commissioner of Customs Border Control

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

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

Bemarc Limited v Commissioner of Domestic Taxes

Bemms Limited v Commissioner of Domestic Taxes

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

BHAI Company Limited v Commissioner of Domestic Taxes

Brinkley Limited v Commissioner of Domestic Taxes

Citigates Developers Limited v Commissioner of Investigations Enforcement

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

East African Seed Company Limited v Commissioner of Domestic Taxes

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

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

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

Jemson Tiles Limited v Commissioner of Customs Border Control

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

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

Montana Suppliers Limited v Commissioner of Domestic Taxes

Muhugu Limited v Commissioner of Domestic Taxes

Njama Wambugu v Commissioner of Investigations and Enforcement

Platinum Packaging Limited v Commissioner of Domestic Taxes

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

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

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

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

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

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

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

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


October 2020

 Decision Delivered In the Month of October

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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



 

November 2020

 Decision Delivered In the Month of March November

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

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

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

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

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

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

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


December 2020

Decision Delivered In the Month of December

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

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

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

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

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

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

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

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

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

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


 

Year 2019

Year 2019

Afya X-Ray Centre Ltd v Commissioner of Domestic Taxes

Applewood Investments Ltd v Commissioner of Domestic Taxes

Atta Kenya Limited v Commissioner of Domestic Taxes

 


 

Boleyn International Ltd v Commissioner of Investigations and Enforcement

 


 

Cental Kenya Coffee Mills Ltd v Commissioner of Domestic Taxes

Chelal Limited v Commissioner of Domestic Taxes

Chester Insurance Brookers Ltd v Commissioner of Domestic Taxes

China Road and Bridge Corporation v Commissioner of Domestic Taxes

 


 

Eldoret Grains Ltd v Commissioner of Domestic Taxes

Equity Bank (K) Ltd v Commissioner of Domestic Taxes

 


 

Grain Bulk Handling Ltd v Commissioner of Investigations and Enforcement

Jasmin Construction Ltd v Commissioner of Domestic Taxes

 


 

Kenya Tourism Board v Commissioner of Domestic Taxes

Kose Investments Ltd v Commissioner of Investigations and Enforcement

 


 

Laser Supplies Ltd  v Commissioner of Income Taxes Department

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

Lifecare Insurance Brokers Ltd v Commissioner of Domestic Taxes

Local Productions Kenya Ltd v Commissioner of Domestic Taxes

Lodwar Wholesellers Ltd v Commissioner of Domestic Taxes

 


 

Mgurumani Traders Ltd v Commissioner of Investigations and Enforcement

 


 

 

Nailab Limited v Commissioner of Domestic Taxes

 


 

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

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

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

Philip Kinisu v Commissioner of Investigations and Enforcement

 

 

 


Shop and Deliver Limited vs. Commissioner of Domestic Taxes

 

 


 

Tumaini Distributors Co. Ltd v Commissioner of Domestic Taxes

 

Year 2018

Year 2018

A

Abdalla Abdalla Mohamed v Commissioner of Domestic Taxes.


Airflo Limited v Commissioner of Domestic Taxes.


Alba Hotels Limited v Commissioner of Customs Services.


B

Barclays Bank of Kenya Limited v Commissioner of Domestic Taxes.


Bigot Flowers Kenya Limited v Commissioner of Domestic Taxes.


C

Civicon Limited v The Commissioner of Domestic Taxes

D

Diamond Industries Limited v Commissioner of Domestic Taxes


E

Epco Builders Limited v Commissioner of Domestic Taxes.


G

Good Bread Kenya Limited v Commissioner of Domestic Taxes.


H

Hewlett Packard East Africa Limited v Commissioner of Domestic Taxes.


K

Kenya Fluorspar Company Limited v Commissioner of Domestic Taxes.


Kenya Postel Directories Limited v Commissioner of Domestic Taxes.


Kibwari Limited vs. Commissioner of Domestic Taxes


M

Madison Insurance Limited v Commissioner of Domestic Taxes.


Manuchar Kenya Limited v Commissioner of Domestic Taxes


Mars Logistics Limited v Commissioner of Domestic Taxes.


M-Oriental Bank Limited v Commissioner of Domestic Taxes.


Minazini Enterprises Limited v Commissioner of Domestic Taxes.


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


P

Parkways Investment Limited v Commissioner of Domestic Taxes.

Pwani Oil Products Limited  v Commissioner of Customs Services


S

Samaritan's Purse v Commissioner of Domestic Taxes.


Subru Motors Limited v Commissioner for Domestic Taxes.


T

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


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


U

United Millers Limited v Commissioner of Customs Services


W

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


Year 2017

Year 2017

A

Awale Ali Hashi v Commissioner of Domestic Taxes


B

Brighter Monday.Com Limited v Commissioner of Domestic Taxes.


C

Corporate Insurance Company Limited v Commissioner of Domestic Taxes.

Communication Carriers Limited v Commissioner of Domestic Taxes


D

Diamond Trust Bank Kenya Limited v Commissioner of Domestic Taxes.

Dinara Developers Limited v Commissioner of Domestic Taxes.


G

Guaca Stationers Limited v Commissioner of Domestic Taxes


H

Hazina SACCO Socitey Limited v Commissioner of Domestic Taxes.


F

Family Signature Limited v Commissioner of Investigation and Enforcement


I

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

Integrat Kenya Limited v Commissioner of Domestic Taxes.

Intex Construction Limited v Commissioner of Domestic Taxes.


J

John Kinuthia Makumi v Commissioner of Domestic Taxes

Josephine Kabura Irungu v Commissioner of Domestic Taxes


K

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

Kenya Postel Directories Limited v Commissioner of Domestic Taxes.

Keroche Breweries Limited v Commissioner of Domestic Taxes.

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

Kobo Safaris Limited v Commissioner of Income Tax.


M

Mackenzie Maritime E. A. Limited v Kenya Revenue Authority

Madison Insurance Limited v Commissioner of Domestic Taxes.

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

Maxwell Otieno Odongo v Commissioner of Domestic Taxes

Mayfair Insurance Company Limited v Commissioner of Domestic Taxes

Menengai Oil Refineries Limited v Commissioner of Investigations and Enforcement.

Mobile Planet Limited v Commissioner of Domestic Taxes.

Mount Kenya Bottlers Limited v The Commissioner of Domestic Taxes

Mohamed Aden Daudi v Commissioner of Domestic Taxes

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


N

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

Newport Kenya Africa Limited v Commissioner of Domestic Taxes.


O

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


P

Paragon Electronics Limited v Commissioner of Domestic Taxes.

Pegrume Limited v Commissioner of Domestic Taxes.


R

Ralph Bunche Suites Company Limited v Commissioner of Domestic Taxes.

Real People Services Limited v Commissioner of Domestic Taxes.


S

Sheria SACCO Society Limited v Commissioner of Domestic Taxes.

St. Andrew School Turi v Commissioner of Domestic Taxes.

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


T

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

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


U

UAP Life Assurance Company Limited v Commissioner of Domestic Taxes


V

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


 

Year 2016

Year 2016

A

Awal Limited v  Commissioner of Investigations and Enforcement


B

Bidco Oil Refineries Limited v Commissioner of Customs Services.


Braeburn Schools Limited v Commissioner of Domestic Taxes.


Braeburn Schools Limited v Commissioner of Domestic Taxes.


BTB Insurance Brokers Limited v  Commissioner of Domestic Taxes


C

Care International In Kenya v Commissioner of Domestic Taxes


CIC Insurance Group Limited v Commissioner of Domestic Taxes.


Cofftea Agencies Limited v Commissioner of Domestic Taxes


Co-operazione Internazionale vs Commissioner of Domestic Taxes


CMA CGM (K) Limited v Commissioner of Domestic Taxes


D

Delmonte Kenya Limited v Commissioner of Domestic Taxes


Diakonie Emergency Aid v Commissioner of Domestic Taxes


E

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


Evamar Investments Limited v Commissioner of Domestic Taxes.


F

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


G

Glaxosmithkline Limited v Commissioner of Domestic Taxes.


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


H

Healthcare Direct (K) Limited v Commissioner of Customs Services


I

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


J

Jimmy Mutuku Kiamba v Commissioner of Domestic Taxes.


K

KAPU (K) Limited v Commissioner of Domestic Taxes


Kal Africa Limited v Commissioner of Domestic Taxes


Kenya Wildlife Service v  Commissioner of Domestic Taxes


Kenindia Assurance Company Limited v  Commissioner of Domestic Taxes


Kibuwa Enterprises v Commissioner of Domestic Taxes.


Kingdom Kenya 01 Limited v Commissioner of Domestic Taxes


L

Lewa Wildlife Conservancy Limited v Commissioner of Domestic Taxes


London Distillers (Kenya) Limited v Commissioner of Domestic Taxes


Longonot Gate Development Limited v Commissioner of Domestic Taxes.


M

Mastermind Tobacco (K) Limited v Commissioner of Domestic Taxes


Maxwell Otieno Odongo v Commissioner of Domestic Taxes.


Mobile Planet Limited v Commissioner of Domestic Taxes


Mocian Limited v Commissioner of Domestic Taxes


N

Nakumatt Holdings Limited v Commissioner of Domestic Taxes.


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


O

Ocean Sports (2006) Limited v  Commissioner of Domestic Taxes


P

Primarosa Flowers Limited v Commissioner of Domestic Taxes

Pwani Oil Products Limited v Commissioner of Customs Services Department.


R

Rabai Operations and Maintenance Limited v Commissioner of Domestic Taxes


S

Seaforth Shippiing (K) Limited v Commissioner of Domestic Taxes


Seven Seas Technologies Limited v Commissioner of Domestic Taxes.


Sita Information Networking Computing BV v Commissioner of Domestic Taxes


Sunmatt Limited v Commissioner of Domestic Taxes


T

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


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


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


Tile and Carpet Centre Limited v  Commissioner of Domestic Taxes


Toyota Kenya Limited v  Commissioner of Customs Services


U

Ukwala Supermarkets Limited v Commissioner of Domestic Taxes.


Ushindi Exporters Limited v Commissioner of Domestic Taxes.


V

Valley View Limited v Commissioner of Domestic Taxes


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


W

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