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Viraj Development Limited vs. Commissioner of Investigations and Enforcement

Rental Income Tax

The KRA sought to audit the landlord using bank analysis and "expected rental income" Without taking into account factors such as deposits which have to be refunded , The Appeal was allowed by the Court as the taxpayer dispensed the burden of proof and the KRA failed to sufficiently refute the taxpayers arguments.

Resource Information
Author
Firu
Category
Litigation Corner, Pleading Aids
Firu Africa

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