Mocian Limited

a) Whether the net income derived from the sale of the office
suites by The Appellant is capital gains for purposes of
corporation tax or;
b) Whether the net income from the sale of the office suites were
derived from a venture in the nature of trade and thus
chargeable to corporation tax and if so;
c) Whether part of the interest on those borrowings should be
restricted and disallowed for corporation tax purposes to the
extent of the office suites transferred to a sister concern.

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Mobile Planet L1mited

i) Whether the appellant purchased software from mms and if so, there was a requirement for maintenance of the said software

ii) Whether payments to the supplier were for imported services and therefore subject to taxation

iii) Whether any technical services were rendered to the appellant and if so, were the services subject to tax

iv) Whether the appellant was required to pay for any royalties as a result of expert information content in the local and foreign content, and if so, was this subject to tax

v) What is the outcome of the appeal of the appeal having considered submissions from both parties

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Maxwell Otieno Odongo

1. Whether there has been delay in presenting the application for
extension of time?

2. Whether the Appellant has satisfied the provisions of Section 13(4) of
the Tax Appeals Tribunal Act 2013?
Ruling: Tax Appeal Tribunal No. 40 of 2015 Page 1

3. When did the applicant become aware that he was required to lodge
the Appeal and what action did he take?

4. Whether the application for extension of time to file the Appeal out of
time should be granted?

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Mastermind Tobacco (K) Limited

1. Whether the cost of computer expenses and related
software expenses are deductible expenditure under
Section 15(1) read together with Section 16(1)(b) of the
Income Tax Act;

ii. Whether interest expense on loans advanced to related
parties for the purposes of procuring raw materials from
Uganda is deductible under Section 15(1) read together
with Section 16(1)(a) of the Income Tax Act;

iii. Whether bad debts written-off in relation to defaulted
debts by non-resident customers is deductible under
Section 15(2)(a) of the Income Tax Act;

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Longonot Gate Development Limited

1. Whether gains on proceeds received by the appellant as part of payment towards purchase of service plots do count as revenue for the year of income and therefore taxable according to law

2. Whether expenses related to the above proceeds could be transferred to the stament of income and expenditure from the stament of financial positon

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