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

Burden of Proof

“I concur with the finding above. Once the Respondent found that the documents adduced by the Appellant were insufficient the burden lay squarely on the Appellant to disprove this. Further, the law allowed the Respondent could ask for additional documents/evidence if it found that the documents provided were not sufficient, which it did, and the Appellant was under an obligation to satisfy the said demand, in order to sustain its claim and discharge its burden as set by the law above."

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

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