The Kenya Revenue Authority (KRA) is justified in confirming tax assessments based on alternative sources of information and the exercise of its best judgment.

"the Tribunal concludes that the Appellant having been provided by the Respondent details of under declarations of its tax obligations, leading to additional assessments, and having fatally failed to demonstrate the same as incorrect, excessive or erroneous, then the Respondent was justified to confirm the said assessments based on other available information and best judgement.“