Q_id : 31 Tax Appeals Tribunal        DOF :08/04/2016 | |
Mobile Planet L1mitedi) 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 ..Read more | |
Country Kenya | |
Q_id : 30 Tax Appeals Tribunal        DOF :14/12/2011 | |
Maxwell Otieno Odongo1. 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? ..Read more | |
Country Kenya | |
Q_id : 29 Tax Appeals Tribunal        DOF :26/02/2016 | |
Mastermind Tobacco (K) Limited1. 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; ..Read more | |
Country Kenya | |
Q_id : 28 Tax Appeals Tribunal        DOF :2016 | |
Longonot Gate Development Limited1. 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 ..Read more | |
Country Kenya | |
Q_id : 27 Tax Appeals Tribunal        DOF :2016 | |
London Distillers (Kenya) L1mitedi) Whether the assessment was excessive and not factual based ii) Whether previous audits had been conducted and if so what were the outcomes thereof; iii)Whether the law allows the Respondent reopen an audit that has been concluded Whether the Appellant was granted an opportunity to verify all the findings of the Respondent; v)Whether the Appellant has challenged the legality of the raid at the Tribunal? ..Read more | |
Country Kenya | |