JUDGMENT- APPEAL NO. 854 OF 2021- ASEA BROWN (ABB) LITD VS- COMMISSIONER OF I & E

• Litigation Corner, Pleading Aids

Jambostar Properties Limited v Commissioner of Domestic Taxes (Miscellaneous Application E062 of 2024) [2024] KETAT 1343 (KLR) (20 September 2024) (Ruling)

• Litigation Corner, Pleading Aids

Kenya Commercial Bank Limited Vs Nicholas Ombija (2009) eKLR

• Litigation Corner, Pleading Aids

Golden Cara Investments Limited vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Mount Kenya Bottlers Ltd & 3 others v Attorney General & 3 Others NRB CA Civil Appeal No. 164 of 2013 [2019] eKLR

• Litigation Corner, Pleading Aids

Consolidated Judgement Nrb. HC Income Tax Appeals Nos E 043,044,046 and 051 of 2020, the Commissioner of Domestic Taxes v Sigona Golf Club and 3 others

• Litigation Corner, Pleading Aids

Enock Kirao Muhanji v Hamid Abdalla Mbarak [2013] eKLR:-

• Litigation Corner, Pleading Aids

National Social Security Fund Board of Trustees vs. Commissioner of Domestic Taxes, Kenya Revenue Authority [2016] eKLR;

• Litigation Corner, Pleading Aids

Gibbs Africa vs. Kenya Revenue Authority [2017] eKLR

• Litigation Corner, Pleading Aids

Subru Motors -vs- Commissioner of Domestic Taxes ( TAT 109 of 2016)

• Litigation Corner, Pleading Aids

Republic vs. Kenya Revenue Authority Exparte Cosmos Ltd [2016] eKLR

• Litigation Corner, Pleading Aids

JUDGMENT- APPEAL NO. 148 OF 2019 - ORACLE SYSTEMS LIMITED (KENYAN BRANCH) VS. COMMISSIONER DOMESTIC TAXES

• Litigation Corner, Pleading Aids

Bankok Glass Industry ltd. vs. Assistant Commissioner of income tax 2013 Taxmann 116 (Mad)

• Litigation Corner, Pleading Aids

Silver Chain Ltd -vs- Commissioner Income Tax & 3 Others (2016) eKLR

• Litigation Corner, Pleading Aids

Mount Kenya Bottlers Ltd & 3 others v Attorney General & 3 others [2019] eKLR

• Litigation Corner, Pleading Aids

Raghubar Mandal Harihar Mandal vs. The State of Bihar Air 1952 Pat 235,

• Litigation Corner, Pleading Aids

Digital Box Ltd vs. Commissioner of Investigations & Enforcement,

• Litigation Corner, Pleading Aids

Judgment – Tat No. 65 Of 2023 M-Kopa Llc (C/O M-Kopa Kenya Limited) Vs. Commissioner Of Domestic Taxes

• Litigation Corner, Pleading Aids

Trevor Smallwood Trust v Revenue and Customs, [2008] UKSPC SPC00669

• Litigation Corner, Pleading Aids

De Beers Consolidated Mines Ltd vs. Howe [1906] AC, 45

• Litigation Corner, Pleading Aids

Wensleydale’s Settlement Trustees v Inland Revenue Commissioners, [1996] STC (SCD) 241 at 252

• Litigation Corner, Pleading Aids

Co-operazione Internazionale vs Commissioner of Domestic Taxes No 91/2015

• Litigation Corner, Pleading Aids

JUDGMENT TAT 1031 OF 2022 C.I.C LIFE INSURANCE LIMITED VS. COMMISSIONER OF LEGAL SERVICES AND BOARD Page 24COORDINATION

• Litigation Corner, Pleading Aids

Benjamin Joseph Omusamia vs. Upperhill Springs Restaurant [2021] eKLR

• Litigation Corner, Pleading Aids

Communications Commission of Kenya & 5 others vs. Royal Media Services Limited & 5 others [2014] eKLR

• Litigation Corner, Pleading Aids

JUDGMENT – TAT APPEAL No 1381 of 2022 ABDIAZIZ AHMED ALI VS. COMMISSIONER OF DOMESTIC TAXES

• Litigation Corner, Pleading Aids

Subru Motors Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Family Signature Ltd vs. Commissioner for Investigations and Enforcement TAT 25 of 2016,

• Litigation Corner, Pleading Aids

Republic vs. Kenya Revenue Authority Ex-parte Bata Shoe Company (Kenya) Limited [2014] eKLR,

• Litigation Corner, Pleading Aids

RULING NO. 457 OF 2022 ABYSSINIA IRON AND STEEL LIMITED VS. COMMISSIONER OF CUSTOMS & BORDER CONTROL

• Litigation Corner, Pleading Aids

TAT No. 411 of 2018 Registered Trustees of the Agricultural Society of Kenya Vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

RULING – TAT NO.851 OF 2022 THE COMMISSIONER OF DOMESTIC TAXES VS. AIRTEL NETWORKS KENYA LIMITED

• Litigation Corner, Pleading Aids

KRA & 2 Others vs. King Bird (Kenya) Ltd (supra

• Litigation Corner, Pleading Aids

Kenya Bonded Warehouse Company v Commissioner of Domestic Taxes (Tax Appeal E470 of 2023) [2024] KETAT 1091 (KLR) (19 July 2024)

• Litigation Corner, Pleading Aids

Paragon Electronics Limited v. Commissioner of Domestic taxes, tax Appeal Number 207 of 2015

• Litigation Corner, Pleading Aids

Kenya Revenue Authority v Jane Wangui Wanjiru & 2 others [2018] eKLR

• Litigation Corner, Pleading Aids

Kenya Revenue Authority v Family Bank Limited; Pennant Trading Company Ltd (Interested party) (Miscellaneous Application E021 of 2022) [2022] KEHC 92 (KLR) (Commercial and Tax) (4February2022)

• Litigation Corner, Pleading Aids

Usafi Services Ltd vs. Commissioner of Domestic Taxes TAT 1094 of 2022

• Litigation Corner, Pleading Aids

TAT 1288 of 2022 Moto Commodities Limited vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Commissioner of Domestic Taxes vs. Unga Limited [2021] eKLR

• Litigation Corner, Pleading Aids

JUDGMENT – TAT NO. E737 OF 2023 MUMAYAZ LIMITED–VS- COMMISSIONER OF INVESTIGATIONS AND ENFORCEMENT

• Litigation Corner, Pleading Aids

TAT Appeal No. 411 of 2021, City Gas East Africa vs. Commissioner of Investigations and Enforcement

• Litigation Corner, Pleading Aids

Rongai Tiles & Sanitary Wares Limited v Commissioner of Domestic Taxes (Tax Appeal E011 of 2020) [2023] KEHC 18546 (KLR) (Commercial and Tax) (16 June 2023)

• Litigation Corner, Pleading Aids

TAT 1296 of 2022 James Finlay (Kenya) Limited Vs Commissioner Legal Services And Board Coordination

• Litigation Corner, Pleading Aids

Tat Appeal No. 246 Of 2023 St. Theresa Industrial Ltd Vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Falcon Road Contractors Limited vs. Commissioner of Domestic Taxes (Tax Appeal E498 of 2023) [2024] KETAT 1239 (KLR) (9 August 2024) (Judgment)

• Litigation Corner, Pleading Aids

Sampesa Agency Limited vs. Commissioner of Domestic taxes

• Litigation Corner, Pleading Aids

Belvacon Company Limited vs. Commissioner of Domestic Taxes (Tax Appeal E225 of 2023) [2024] KETAT 1313 (KLR)

• Litigation Corner, Pleading Aids

Narcol Aluminium Rolling Mills Limited v Commissioner of Legal Services and Board Co-ordination (Tax Appeal E835 of 2023) [2024] KETAT 1279 (KLR)

• Litigation Corner, Pleading Aids

Joycott General Contractors Ltd vs. Kenya Revenue Authority,

• Litigation Corner, Pleading Aids

Gazlin Energy Limited vs. Commissioner of Domestic Taxes (Tax Appeal E950 of 2024) [2024] KETAT 1493 (KLR)

• Litigation Corner, Pleading Aids

Pevans East Africa Limited & Others v The Commissioner of Domestic Taxes, Tax Appeal No. 304 of 2019

• Litigation Corner, Pleading Aids

Equity Group Holdings Limited vs. Commissioner of Domestic Taxes [2021] eKLR

• Litigation Corner, Pleading Aids

Fast Conveyors Supplies Limited vs. Commissioner of Legal Services and Board Cordination (Tax Appeal E586 of 2023) [2024] KETAT 1442 (KLR) (4 October 2024)

• Litigation Corner, Pleading Aids

Republic v Kenya Revenue Authority; Proto Energy Limited (Exparte) (Judicial Review Application E023 of 2021) [2022] KEHC 5 (KLR) (24 January 2022)

• Litigation Corner, Pleading Aids

Patrick Kiruja Kithinji v Victor Mugira Marete NYR CA Civil Appeal (Application) No. 48 of 2014 [2015] eKLR

• Litigation Corner, Pleading Aids

Kayser Investments Limited v Commissioner of Domestic Taxes [2023] KEHC 21649 (KLR)

• Litigation Corner, Pleading Aids

Wadi Degla Investments Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Section 23(3)(c) of the Interpretation and General Provisions Act

• Litigation Corner, Pleading Aids

Section 107 (1) of the Evidence Act, Cap 80 laws of Kenya

• Litigation Corner, Pleading Aids

Kenya Revenue Authority vs Jane Wangui Wanjiru & 2 Others [2018] eKLR,

• Litigation Corner, Pleading Aids

Kenya Revenue Authority v Sportybet Limited [2023] KEHC 21933 (KLR)

• Litigation Corner, Pleading Aids

Nicholson vs Morris (HM Inspector of Taxes) (1) (1973-1978) 51TC95

• Litigation Corner, Pleading Aids

Home Bridge Limited v Commissioner for Domestic Taxes (Tax Appeal E156 of 2021) [2021] KEHC 43 (KLR)

• Litigation Corner, Pleading Aids

Powerchina Guizhou Engineering Loiyangalani-Suswa Project Co Limited vs. Commissioner of Legal Services & Board Coordination (Tribunal Appeal 1387 of 2022) [2024] KETAT 578 (KLR)

• Litigation Corner, Pleading Aids

Ecobank Kenya Ltd vs. The Commissioner of Domestic taxes [2012] eKLR

• Litigation Corner, Pleading Aids

Delmonte Kenya Ltd vs. Commissioner of Domestic Taxes No 81/2015

• Litigation Corner, Pleading Aids

Mastermind Tobacco

• Litigation Corner, Pleading Aids

Twinbros General Contractors Ltd vs. Commissioner of Domestic Taxes (Tax Appeal 211 of 2023) [2024] KETAT 422 (KLR) (22 March 2024) (Judgment)

• Litigation Corner, Pleading Aids

De La Rue Currency & Security Print vs. Commissioner for Domestic Taxes

• Litigation Corner, Pleading Aids

Article 47(1) of the Constitution of Kenya and Section 4(1) of the Fair Administrative Action Act.

• Litigation Corner, Pleading Aids

Halsbury’s Laws of England Vol I26, 4th Edition at paragraph 3

• Litigation Corner, Pleading Aids

Tax Appeal No. E033 OF 2020 Commissioner of Domestic Taxes versus Unga limited [2021] eKLR

• Litigation Corner, Pleading Aids

Star Rentals Limited v KRA

• Litigation Corner, Pleading Aids

Steg International Service Kenya Limited v Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Tenhos Sacco Society Limited vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Sebastian Mwangi Kanyari vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Adnan Auto Parts Limited vs Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Esso Motor Sales vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

I & M Bank Limited v Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Vesty vs Inland Revenue Commissioner [1979] 3 ALL ER at 984

• Litigation Corner, Pleading Aids

TAT No. 25 of 2016 Family Signature Limited Vs. Commissioner Investigations and Enforcement

• Litigation Corner, Pleading Aids

Highlands Mineral water Limited vs. Commissioner of Domestic Taxes E026 of 2020

• Litigation Corner, Pleading Aids

Republic vs. KRA Exparte Tradewise Agencies {2013}Eklr and KRA Exparte Cooper K Brands Limited {2016}eKLR

• Litigation Corner, Pleading Aids

Republic vs. KRA Exparte Tom Odhiambo Ojienda t/aTom Ojienda and Co Advocates {2017}Eklr

• Litigation Corner, Pleading Aids

Lochab Transport Limited vs. Kenya Arab Orient Insurance Limited [1986]Ekl

• Litigation Corner, Pleading Aids

Wilful neglect Definition

• Litigation Corner, Pleading Aids

Afya X Ray Centre Limited vs. Commissioner Domestic Taxes Appeal Number 70 of 2017

• Litigation Corner, Pleading Aids

Dinesh Construction Limited vs. Commissioner Domestic Taxes Appeal 356 of 2023 [2024] KETAT 876 (KLR)

• Litigation Corner, Pleading Aids

Hickman Motors Ltd. vs. Canada, 1997 CanLII 357 (SCC), [1997] 2 S.C.R. 336 at paragraphs 92 to 94; House v. Canada, 2011 FCA 234 (CanLII), 2011 FCA 234, 422 N.R. 144

• Litigation Corner, Pleading Aids

R v. Turbill and Broadway[2014] 1 Cr.App.R.7 where theEngland Wales Court of Appeal

• Litigation Corner, Pleading Aids

Miscellaneous Civil Application No. 65 of 2015 Republic vs. KRA ex-parte Funan Construction Ltd

• Litigation Corner, Pleading Aids

R v. Sheppard [1980] UKHL J1127-1,

• Litigation Corner, Pleading Aids

Aquavita Kenya Limited vs. KRA

• Litigation Corner, Pleading Aids

Commissioner of Domestic Taxes vs. Metoxide Limited (Income Tax Appeal E100 of 2020) [2021] KEHC 3(KLR

• Litigation Corner, Pleading Aids

F.H. Services Kenya Limited —Vs- Commissioner Of Domestic Taxes Tribunal No. 6 of 2012

• Litigation Corner, Pleading Aids

David Mwangi Mbugua vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

David Njoroge Johana vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Key Microfinance Bank Limited v Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Samson Mwiti Stephen T/A Glass Mart vs Legal Services & Board Coordination Department

• Litigation Corner, Pleading Aids

Abby Holdings Limited vs. Commissioner of Investigations and Enforcement- TAT 95 of 2020

• Litigation Corner, Pleading Aids

Abdi Gedi Amin Alias Abdi Ibrahim Ahmed Vs Commissioner Of Investigations And Enforcement - TAT No 365 Of 2020

• Litigation Corner, Pleading Aids

Stephen Ogola t/a Tisa Suites & Lounge v Commissioner of Investigation & Enforcement (Tax Appeal E205 of 2023) [2024] KETAT 723 (KLR) (24 May 2024)

• Litigation Corner, Pleading Aids

Coca Cola Central East and West Africa Limited vs. Commissioner of Domestic Taxes [2020] eKLR

• Litigation Corner, Pleading Aids

Commissioner Of Domestic Taxes vs. Total Touch Cargo Holland [2018] eKLR

• Litigation Corner, Pleading Aids

Valley View Limited v Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Republic vs Kenya Revenue Authority Ex Parte M-Kopa Kenya Limited [2018] eKLR

• Litigation Corner, Pleading Aids

Mobius Motors (k) Limited vs Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

David Ndii Mwangi vs. Commissioner of Investigations and Enforcement

• Litigation Corner, Pleading Aids

Kenya Data Networks Limited v Kenya Revenue Authority (Supra)

• Litigation Corner, Pleading Aids

Ericsson Kenya Limited vs. Attorney General and Others Nairobi Petition No. 506 of 2013[2013]eKLR,

• Litigation Corner, Pleading Aids

Commissioner of Domestic Taxes vs. Structural International Kenya Ltd (Income Tax Appeal E089 of 2020) [2021]

• Litigation Corner, Pleading Aids

Althaus Services Limited vs Commissioner Domestic Taxes 704 of 202- Section 47 TPA

• Litigation Corner, Pleading Aids

Hasus Energy Limited vs Commissioner Domestic Taxes 291 of 2021

• Litigation Corner, Pleading Aids

Broadlink General Merchant Limited vs Commissioner Domestic Taxes 700 of 2021

• Litigation Corner, Pleading Aids

JOJEAN PROPERTIES LIMITED vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Digital Box Limited –vs- Commissioner of Domestic Taxes TAT NO.115 of 2017

• Litigation Corner, Pleading Aids

Dankey Press Limited vs Commissioner Domestic Taxes 210 of 2022

• Litigation Corner, Pleading Aids

Agency_For_Peace_And_Development-Vs-Commissioner_Of_Investigations_Enforcement-Tat_No.168_Of_2017

• Litigation Corner, Pleading Aids

Aspec International East Africa Limited vs. Commissioner of Legal Services and Board Coordination

• Litigation Corner, Pleading Aids

Central Coffee Mill Limited vs. Commissioner of Domestic Taxes- TAT 205 of 2021

• Litigation Corner, Pleading Aids

London Distillers vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Weston Hotels ltd vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Alfred Kioko Muteti vs. Timothy Miheso & Another [2015] eKLR

• Litigation Corner, Pleading Aids

TAT No. 339 of 2022 - Caroli Omondi -Vs- Commissioner Of Domestic Taxes,

• Litigation Corner, Pleading Aids

KOSE INVESTMENTS LIMITED V COMMISSIONER OF DOMESTIC TAXES

• Litigation Corner, Pleading Aids

Vivo Energy Kenya Limited v Commissioner of Customs & Border Control, Kenya Revenue Authority & another

• Litigation Corner, Pleading Aids

Kaluworks Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Mburu v Commissioner of Domestic Taxes (Income Tax Appeal E064 of 2021) [2023] KEHC 2594 (KLR) (Commercial and Tax) (27 March 2023)

• Litigation Corner, Pleading Aids

Eastleigh Mall Limited vs. Commissioner of Investigations and Enforcement Income Tax Appeal No. E068 of 2020

• Litigation Corner, Pleading Aids

Keroche Industries Limited vs. Kenya Revenue Authority & 5 Others Nairobi [2007] eKLR

• Litigation Corner, Pleading Aids

Gitere Kahura Investments Ltd v Commissioner of Investigations and Enforcement Tax Appeal No. 16 of 2019

• Litigation Corner, Pleading Aids

Neramo Ltd v Commissioner of Domestic Taxes (Tax Appeal E133 of 2023) [2024] KETAT 721 (KLR) (17 May 2024) (Judgment)-

• Litigation Corner, Pleading Aids

James Finlay (Kenya) Limited V Commissioner Legal Services And Board Coordination

• Litigation Corner, Pleading Aids

Chemical Magadi Limited vs. Commissioner of investigations and Enforcement TAT 19/2021

• Litigation Corner, Pleading Aids

Mt. View Maternity & Nursing Home vs. Miriam Maalim Bishar and Anor

• Litigation Corner, Pleading Aids

Far East Connecton Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Crescent-Tech Limited vs. Commissioner of Domestic Taxes (Appeal 699 of 2021) [2023] KETAT 171 (KLR) (Civ) (10 February 2023)

• Litigation Corner, Pleading Aids

Kakiwood Limited v Commissioner of Investigations and Enforcement (Tax Appeal 617 of 2022) [2023] KETAT 526 (KLR),

• Litigation Corner, Pleading Aids

Maragwa v Commissioner of Domestic Taxes (Tax Appeal 167 of 2023) [2024] KETAT 704 (KLR) (Commercial and Tax) (24 May 2024) (Judgment)

• Litigation Corner, Pleading Aids

Republic vs. Commissioner of Domestic Taxes Large Tax Payer’s Office Ex-Parte Barclays Bank of Kenya Ltd [2012] eKLR (‘Barclays case’)

• Litigation Corner, Pleading Aids

Cape Brandy Syndicate v Inland Revenue Commissioners [1920] as applied in T.M. Bell v Commissioner of Income Tax [1960] EALR 224

• Litigation Corner, Pleading Aids

Republic vs. Commissioner of Domestic Taxes (Large Taxpayers office) ex parte Unliver Tea Kenya Limited

• Litigation Corner, Pleading Aids

Geo Chem Middle East vs.Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Darwine Wholesalers Limited vs. Commissioner of Investigations and Enforcement (Income Tax Appeal E051 of 2021) [2023] KEHC 23537 (KLR)

• Litigation Corner, Pleading Aids

Leo fila Mutiso V Rose Hellen Wangari. (Unreported) Civil Application No. Nai 255 of 1997

• Litigation Corner, Pleading Aids

Genlink Investments Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

• Litigation Corner, Pleading Aids

JUVICE AGENCIES LIMITED vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

New Age Developer and Construction limited v Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Carol Construction Engineers Limited vs. Commissioner of Domestic

• Litigation Corner, Pleading Aids

LACHLAN KENYA LIMITED

• Litigation Corner, Pleading Aids

Republic vs. Kenya Revenue Authority Ex-Parte: Cosmos Limited [2016] eKLR

• Litigation Corner, Pleading Aids

Republic vs. Kenya Revenue Authority ex parte Aberdare Freight Services Limited [2004]

• Litigation Corner, Pleading Aids

Avery Lounge Limited vs. Commissioner of Domestic Taxes (Tax Appeal E523 of 2023) [2024] KETAT 842 (KLR) (28 June 2024)

• Litigation Corner, Pleading Aids

Judgement Appeal No. 700 of 2021, Broadlink General Merchant Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Judgement Appeal Number 233 of 2021 Misoft Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Judgement Appeal Number 312 of 2022 Swfcon Engineering Limited vs. Commissioner of Enforcement and Investigations

• Litigation Corner, Pleading Aids

Republic vs. KRA ex Parte Universal Corporation LTD. 2016eKLR

• Litigation Corner, Pleading Aids

Kenya Revenue Authority vs. Man Diesel and Turbo SE Kenya (2021)Eklr

• Litigation Corner, Pleading Aids

Republic vs. Commissioner of Domestic Taxes and Another ex parte Kento College

• Litigation Corner, Pleading Aids

Judgement Appeal No. 487 of 2021 Mahan Limited vs,. Commissioner Domestic Taxes ,

• Litigation Corner, Pleading Aids

Gitere_Kahura_Investments_Limited-Vs-Commissioner_Of_Domestic_Taxes-Tat_No.16_Of_2019

• Litigation Corner, Pleading Aids

Estama Investments case

• Litigation Corner, Pleading Aids

Gachui vs. Commissioner for Domestic Taxes (Income Tax Appeal E045 of 2025)

• Litigation Corner, Pleading Aids

Checkpoint Technologies Kenya Limited vs. Commissioner of Domestic Taxes (Tax Appeal 1181 of 2022)

• Litigation Corner, Landmark Judgements

Chania Location Mwahotaikai vs Commissioner Domestic taxes TAT No. 245 0f 2021.

• Litigation Corner, Pleading Aids

Mahan Limited vs. Commissioner of Domestic Taxes (TAT No 487 of 2020)

• Litigation Corner, Pleading Aids

Dormakaba Kenya Limited vs. Commissioner of Domestic Taxes [2025] KETAT 6 (KLR)

• Litigation Corner, Pleading Aids

Metropolis Property Management Limited v Commissioner of Domestic Taxes [2023] KEHC 22547 (KLR)

• Litigation Corner, Pleading Aids

End to End Limited vs. Commissioner of Domestic Taxes (Commercial Appeal E143 of 2024) [2025]

• Litigation Corner, Pleading Aids

Stanbic Bank Limitd v Kenya Revenue Authority (CA Civil Appeal No. 77 of 2008 [2009] eKLR,

• Litigation Corner, Pleading Aids

Kenya Revenue Authority vs. Kenya Bankers Association

• Litigation Corner, Pleading Aids

Law Society of Kenya vs Kenya Revenue Authority & another [2017] eKLR

• Litigation Corner, Pleading Aids

TAT NO. E558 OF 2023 Rupen Mulchand Haria Ltd Vs. Commissioner Of Domestic Taxes

• Litigation Corner, Pleading Aids

Commissioner of Domestic Taxes vs. Sendy Limited

• Litigation Corner, Pleading Aids

Stamp Duty Exemptions

• Investor Corner, Litigation Corner

Longonot Gate Developers Vs Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Ocean Freight (E.A) Limited v Commissioner of Domestic Taxes [2020] eKLR

• Litigation Corner, Pleading Aids

Tile & Carpet vs Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Kenya Revenue Authority v Republic (Exparte Fintel Ltd) [2019] eKLR

• Litigation Corner, Pleading Aids

Avic International Real Estate (K) Ltd vs. Commissioner of Domestic Taxes. 

• Litigation Corner, Landmark Judgements

Judgement - Appeal No. 785 of 2021 - Dynasoft Business Solutions Ltd -vs- Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Socabelec East Africa Limited vs. KRA

• Litigation Corner, Pleading Aids

Kenya Hotel and Allied Workers Union v Alfajiri Villas

• Litigation Corner, Pleading Aids

Awal Limited vs. Commissioner of Investigations and Enforcement

• Litigation Corner, Landmark Judgements

Ruaraka Diversified Investments Ltd. v. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Christine Adot vs Lopeiyo vs. Wycliffe Mwathi Pere [2013]eKLR

• Litigation Corner, Pleading Aids

Joffe & Co Ltd v Commissioner for Inland Revenue 1946 AD 157, Watermeyer CJ held (at 163

• Litigation Corner, Pleading Aids

Prime Capital and Credit Limited vs. Commissioner for Legal Services and Board Coordination (Tax Appeal E101 of 2023) [2024] KETAT 747 (KLR) (24 May 2024)

• Litigation Corner, Pleading Aids

M-Kopa LLC (c/o M-Kopa Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 65 of 2023) [2024] KETAT 269 (KLR) (23 February 2024) (Judgment)

• Litigation Corner, Pleading Aids

Engineers Board of Kenya vs. Jesse Waweru Wahome & Others Civil Appeal No. 240 of 2013

• Litigation Corner, Pleading Aids

Bahari Dhow Limited vs. Commissioner Domestic Taxes TAT  No. 41 of 2022 

• Litigation Corner, Landmark Judgements

Commissioner of Domestic Taxes vs. Kenya Maltings Limited,

• Litigation Corner, Pleading Aids

Hancock - vs- General Reversionary and Investment Company

• Litigation Corner, Pleading Aids

Bid Management Consultancy Limited vs. Commissioner Domestic Taxes [2023] KETAT 864 (KLR)

• Litigation Corner, Landmark Judgements

Intex Construction -vs- Commissioner of Domestic Taxes TAT Appeal No. 235 of 2016,

• Litigation Corner, Pleading Aids

Viraj Development Limited vs. Commissioner of Investigations and Enforcement

• Litigation Corner, Pleading Aids

Cellini Holdings Limited vs. Commissioner of Domestic Taxes (Tax Appeal E710 of 2024) [2025] KETAT 246 (KLR)

• Litigation Corner

Palladium Development and Consultancy Limited vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Cofftea Agencies Limited vs Commissioner of Domestic Taxes No. 74/2016

• Litigation Corner, Pleading Aids

Ericsson (K) Limited vs Commissioner of Domestic Taxes 2016

• Litigation Corner, Pleading Aids

Kal Africa Limited v Commissioner of Domestic Taxes[2016]

• Litigation Corner, Pleading Aids

Cellnet Limited vs Commissioner of Domestic Taxes (Tax Appeal 1514 of 2022)

• Litigation Corner, Landmark Judgements

John Kinuthia Makumi v Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Pili Management Consultants Limited v. Commissioner of Domestic taxes Civil Appeal 154 of 2007

• Litigation Corner, Pleading Aids

National Bank of Kenya Limited vs. Commissioner of Domestic Taxes (Income Tax Appeal No’s. E155 & 533 of 2020).

• Litigation Corner, Pleading Aids

Commissioner Domestic Taxes vs. Total Kenya Limited

• Litigation Corner, Landmark Judgements

Missing Trader Cases

• Litigation Corner, Pleading Aids

Norwood Gardens Limited vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Tax Appeal No. 17 of 2020 Kenafric Industries Limited vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Mutuvi v Commissioner of Domestic Taxes [2023] KETAT 504 (KLR)

• Litigation Corner, Pleading Aids

Mount Kenya Bottlers Limited & 3 Others V Attorney General & 3 Others [2012] eKLR

• Litigation Corner, Pleading Aids

JL Pearl Limited v Commissioner Domestic Taxes (Tax Appeal 973 of 2022) [2023] KETAT 554 (KLR) (19 October 2023)

• Litigation Corner, Pleading Aids

Sweet World Supermarket Limited vs. Commissioner Domestic Taxes (Tax Appeal 812 of 2022) [2023] KETAT 533 (KLR)

• Litigation Corner, Pleading Aids

Pinkerton’s Kenya Limited v Commissioner Domestic Taxes (Tax Appeal 381 of 2022) [2023] KETAT 953 (KLR) (Civ) (24 November 2023)

• Litigation Corner, Pleading Aids

Apex Refrigeration and Air Conditioning Limited vs. Commissioner Domestic Taxes (Tax Appeal 1382 of 2022) [2024] KETAT 39 (KLR)

• Litigation Corner, Pleading Aids

Mock Electrical and Electronics Company Limited v Commissioner Domestic Taxes (Tax Appeal 1198 of 2022) [2023] KETAT 550 (KLR)

• Litigation Corner, Pleading Aids

Lord Simonds in Russell -versus- Scott (1948)

• Litigation Corner, Pleading Aids

Salsa Global Investment Co. Limited vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Solomon Marias Kureko t/a Vicjofya Enterprise vs. Commissioner Domestic Taxes [2023] KETAT 962 (KLR)

• Litigation Corner, Pleading Aids

Ngurumani Traders -vs- Commissioner of Investigations and Enforcement (TAT No. 125 of 2017

• Litigation Corner, Pleading Aids

Jaggi Renovators Limited v Commissioner of Domestic Taxes [2024] KETAT 741 (KLR)

• Litigation Corner, Pleading Aids

Nicholson v Morris 51TC95 

• Litigation Corner, Pleading Aids

Active Brand Works Limited vs. Commissioner Domestic Taxes [2024] KETAT 1761 (KLR)

• Litigation Corner, Pleading Aids

AEE Power Limited vs. Commissioner, Domestic Taxes (Income Tax Appeal E165 of 2023) [2024] KEHC 1567 (KLR) (Commercial and Tax) (16 February 2024)

• Litigation Corner, Pleading Aids

Wambui vs. Commissioner of Domestic Taxes (Appeal 656 of 2021) [2023] KETAT 275 (KLR)

• Litigation Corner, Pleading Aids

Ennsvalley Bakery Limited vs Commissioner of Domestic Taxes [2024] KETAT 33 (KLR)

• Litigation Corner, Pleading Aids

Transafrica Motors Limited v Commissioner Domestic Taxes (Tax Appeal 1258 of 2022) [2024] KETAT 40 (KLR)

• Litigation Corner, Pleading Aids

Focin Motorcycle Co. Limited vs Ann Wambui Wangui & another [2018] eKLR,-

• Litigation Corner, Pleading Aids

Jakoline Enterprises Limited v Commissioner Domestic Taxes (Tax Appeal 1178 of 2022) [2023] KETAT 932 (KLR) (10 November 2023)

• Litigation Corner, Pleading Aids

Tumaini Distributors Company (K)Limited v Commissioner of Domestic Taxes [2020]

• Litigation Corner, Pleading Aids

Kenafric Bakery Limited v Commissioner, Domestic Taxes (Income Tax Appeal E070 of 2020) [2023] KEHC 18859 (KLR)

• Litigation Corner, Pleading Aids

Republic vs. Kenya Revenue Authority Ex Parte Shake Distributors Ltd

• Litigation Corner, Pleading Aids

Kenya Revenue Authority V Maluki Kitili Mwendwa [2021]

• Litigation Corner, Pleading Aids

Adabla General Construction and Company Limited vs Commissioner Domestic Taxes [2024] KETAT 112 (KLR)

• Litigation Corner, Pleading Aids

Commissioner for Inland Revenue -vs- Genn & Co (Pty) Ltd

• Litigation Corner, Pleading Aids

Silver Chain Limited v Commissioner Income Tax &3 Others [2016] eKLR

• Litigation Corner, Pleading Aids

Ennsvalley Bakery Limited vs. Commissioner of Domestic Taxes [2024] KETAT 33 (KLR)

• Litigation Corner, Pleading Aids

Highlands Mineral Water Limited vs. Commissioner of Domestic Taxes [2020]

• Litigation Corner, Pleading Aids

KCB Bank Kenya Limited v Commissioner Legal Services & Board Co-ordination (Tax Appeal E023 of 2024)

• Litigation Corner, Pleading Aids

Kenafric Bakery Limited v Commissioner, Domestic Taxes (Income Tax Appeal E070 of 2020) [2023] KEHC 18859 (KLR)

• Litigation Corner, Pleading Aids

Letshego Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal 752 of 2022) [2023] KETAT 531 (KLR)

• Litigation Corner, Pleading Aids

Styles Industries Limited vs. Kenya Revenue Authority & Anor

• Litigation Corner, Pleading Aids

Markson Karani Muchunku v Joseph Ngari Gituku [2021] eKLR

• Litigation Corner, Pleading Aids

Kenya Revenue Authority v Kenya Bankers Associations [2020] eKLR)

• Litigation Corner, Pleading Aids

Highlands Mineral Water Limited vs. Commissioner of Domestic Taxes ML HC ITA No. E026 OF 2020 [2021] eKLR,

• Litigation Corner, Pleading Aids

Almasi Bottlers Limited vs. Commissioner Domestic Taxes (Tax Appeal 1155 of 2022) [2023] KETAT 569 (KLR)

• Litigation Corner, Pleading Aids

Mathia vs. Commissioner of Domestic Taxes (Tax Appeal E048 of 2024) [2024] KETAT 1608 (KLR) (22 November 2024)

• Litigation Corner, Pleading Aids

Mars Logistics Limited -vs- Commissioner of Domestic Taxes (2021] eKLR

• Litigation Corner, Pleading Aids

Republic vs Commissioner of Income Tax, Ex-parte SDV Transami (Kenya) Limited [2005]

• Litigation Corner, Pleading Aids

Belinda Muras and 6 Others –Vs- Amos Wainaina [1978] eKLR

• Litigation Corner, Pleading Aids

Job Waweru Kinyanjui vs The Commissioner of Domestic Tax

• Litigation Corner, Pleading Aids

Multicolor Corporation Kenya Limited (Formerly Tp Kenya) vs Commissioner For Domestic Taxes & 3 Others

• Litigation Corner, Pleading Aids

Coretec Solutions Africa Limited vs. Commissioner of Domestic Taxes (Tax Appeal E900 of 2023) [2025] KETAT 45 (KLR)

• Litigation Corner, Pleading Aids

Republic v Magistrates Court, Mombasa; Absin Synergy Limited (Interested Party) (Judicial Review E033 of 2021) [2022] KEHC 10 (KLR)

• Litigation Corner, Pleading Aids

Paula Kendi Weru vs Commissioner of Legal Services & Board Coordination Department

• Litigation Corner, Pleading Aids

Compagnie Nationale Air France vs Commissioner of Customs & Border Control

• Litigation Corner, Pleading Aids

County Government of Kiambu vs. Commissioner of Domestic Taxes (Tax Appeal E165 of 2024) [2025] KETAT 62 (KLR)

• Litigation Corner, Pleading Aids

Eveready Security Guards Limited vs. Commissioner of Domestic Taxes (Tax Appeal E068 of 2024) [2025] KETAT 55 (KLR)

• Litigation Corner, Pleading Aids

Heineken East Africa Import Company Ltd-Vs-Commissioner of Investigation & Enforcement

• Litigation Corner, Pleading Aids

Ibangua Investments Limited v Commissioner of Domestic Taxes [2025] KETAT 42 (KLR)

• Litigation Corner, Pleading Aids

Royflex Contractors Limited v Commissioner of Domestic Taxes (Tax Appeal E225 of 2024) [2025] KETAT 76 (KLR)

• Litigation Corner, Pleading Aids

Andrew Mukite Musangi vs.Commissioner of Domestic Taxes E163 (2021)

• Litigation Corner, Pleading Aids

Phoenix of E.A. Assurance Company Limited vs. S. M. Thiga t/a Newspaper Service [2019] eKLR

• Litigation Corner, Pleading Aids

Hero Cycles (P)Ltd vs Commissioner of Income-tax (Central) Ludhiana {20151 63 308 {SC],

• Litigation Corner, Pleading Aids

Qhala Limited v Commissioner of Domestic Taxes [2025] KETAT 41 (KLR)

• Litigation Corner, Pleading Aids

Sergon vs. Commissioner of Domestic Taxes [2025] KETAT 19 (KLR)

• Litigation Corner, Pleading Aids

Kenya Revenue Authority v Man Diesel & Turbo Se, Kenya [2021] eKLR,

• Litigation Corner, Pleading Aids

Skytrade Global Enterprises Limited v Commissioner of Domestic Taxes [2025] KETAT 54 (KLR)

• Litigation Corner, Pleading Aids

Deira Commodities vs. Commissioner Investigations and Enforcements

• Litigation Corner, Pleading Aids

Stratostaff E.A. Limited v Commissioner of Domestic Taxes [2025] KETAT 58 (KLR)

• Litigation Corner, Pleading Aids

Preferred Personnel vs. Commissioner of Domestic Taxes I149 of 2022

• Litigation Corner, Pleading Aids

Unicom Limited v Commissioner of Intelligence, Strategic Operations, Investigations & Enforcement [2025] KETAT 66 (KLR)

• Litigation Corner, Pleading Aids

Base Titanium Limited vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Mwaura Kabata, Viva Africa Consulting & Others vs The National Assembly & 3 Others, Petition No. E338 of 2022

• Litigation Corner, Landmark Judgements

Pili Management Consultants Ltd vs. Commissioner of Income Tax [2010] eKLR

• Litigation Corner, Pleading Aids

Brighter Monday. Com Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Brighter Monday. Com Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Corporate insurance Company Limited vs. Commissioner Domestic taxes

• Litigation Corner, Pleading Aids

Abby Holdings Limited vs. Commissioner of Investigations and Enforcement-TAT 95 of 2020

• Litigation Corner, Landmark Judgements

Commissioner of Domestic Taxes vs. Trical and Hard Limited (Tax Appeal E146 of 2020) [2022] KEHC 9927 (KLR)

• Litigation Corner, Pleading Aids

Republic vs. KRA ex - parte Aberdare Freight Services Ltd Nbi Civil Appl. No. 946 of 2004,

• Litigation Corner, Pleading Aids

Dinara Developers Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

John Kinuthia Makumi vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Kimberly Ryan (K) Limited v Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Avic International Beijing (EA) Limited vs. Commissioner of Domestic Taxes (Tribunal Appeal E786 of 2023) [2024] KETAT 1601 (KLR)

• Litigation Corner, Pleading Aids

Republic vs. KRA: Proto Energy Limited

• Litigation Corner, Pleading Aids

Communication Carriers Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Guaca Stationeries Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Market Investigations Ltd v Minister of Social Security [1969]2 QB 173

• Litigation Corner, Pleading Aids

Section 57 (a) of the Interpretation and General Provisions Act

• Litigation Corner, Pleading Aids

Kenya Revenue Authority vs. Man Diesel Se (K) Ltd

• Litigation Corner, Pleading Aids

Guaca Stationeries Limited vs. Commissioner Domestic Taxes

• Litigation Corner, Pleading Aids

Commissioner of Income Tax -vs Westmont Power (K) Ltd eKLR

• Litigation Corner, Pleading Aids

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

• Litigation Corner, Pleading Aids

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

• Litigation Corner, Pleading Aids

Menengai Oil Refineries Limited vs. Commissioner of Investigations and Enforcement

• Litigation Corner, Pleading Aids

Jebess Contractors Limited v Commissioner Domestic Taxes (Tax Appeal 1143 of 2022) [2023] KETAT 545 (KLR) (Civ) (13 October 2023) (Judgment)

• Litigation Corner, Pleading Aids

Butoyi Freight Forwarders and Ltd vs. Commissioner of Legal Services and Board Coordination Department [2023] KETAT 877 (KLR)

• Litigation Corner, Pleading Aids

Mohamed Aden Daudi vs. Commissioner of Domestic Taxes

• Litigation Corner, Pleading Aids

Commissioner of Domestic Taxes vs. Acer Petroleum Limited (Income Tax Appeal E013of2025) 2025KEHC11501(KLR)

• Litigation Corner, Pleading Aids

Commissioner of Domestic Taxes vs. Shah T/A Symtiss Trading (Income Tax Appeal E068 of 2023) [2023] KEHC-

• Litigation Corner, Pleading Aids

Commissioner of Domestic Taxes vs. Friends Hotel Kakamega Limited [2025] KEHC 10453 (KLR) -

• Litigation Corner, Pleading Aids

Equity Group Holdings Limited v Commissioner of Domestic Taxes (Civil Appeal E069 & E025 of 2020) [2021]

• Litigation Corner, Pleading Aids

In Vivo Energy Kenya Limited v Commissioner of Customs & Border Control, Kenya Revenue Authority & another [2020] Objection decision made beyond 60 days

• Litigation Corner, Pleading Aids

Total Kenya Limited vs. Kenya Revenue Authority; Barclays Bank of Kenya Limited, Co-operative Bank of Kenya Limited & Citi Bank N.A. Bank Limited (Interested Parties) [2020] KEHC 10305 (KLR)

• Litigation Corner, Pleading Aids

Commissioner of Investigations and Enforcement vs. Muasya t/a Solutions and Westpacks Ventures-

• Litigation Corner, Pleading Aids

Fashion Clothing Limited vs. Commissioner of Investigations and Enforcement (Income Tax Appeal E050 of 2021) [2023] KEHC 17608 (KLR) (Commercial and Tax)

• Litigation Corner, Pleading Aids

Baker Hughes Eho Limited (Kenya Branch) vs. Commissioner of Legal Services and Board Coordination

• Litigation Corner, Pleading Aids

Centsavvy Capital Ventures Limited vs. Commissioner of Investigation and Enforcement (Tax Appeal E156 of 2023) [2024] KETAT 1321 (KLR)

• Litigation Corner, Pleading Aids

Gleckman v. United States which was cited by Wondiye Birhanu in his article “Bank deposit method of proving Tax Evasion

• Litigation Corner, Pleading Aids

Kenya Revenue Authority v Maluki Kitili Mwendwa [2021] eKLR, where Mativo J ( as he then was) adopted the doctrine in the Canadian Supreme Court case of Johnston v Minister of National Revenue where the court {1948}

• Litigation Corner, Pleading Aids

Oliver Merrick Fowler & another v Kenya Revenue Authority [2022] eKLR quoted with authority the case of Saima Khalid vs The Commissioner for Her Majesty's Revenue and Customs- Appeal No. TC/2017/02292

• Litigation Corner, Pleading Aids

Car and General (Trading) Limited vs. Commissioner of Legal Services and Board Coordination (Appeal E667 of 2023) [2024] KETAT 1235 (KLR)

• Litigation Corner, Pleading Aids

Mwaura v Commissioner Domestic Taxes (Tax Appeal 1050 of 2022) [2024] KETAT 41 (KLR) (26 January 2024)

• Litigation Corner, Pleading Aids

Equity Group Holdings Limited vs. Commissioner of Domestic Taxes [2021] eKLR

• Litigation Corner, Pleading Aids