Liquid Telecommunications Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E587 of 2023) [2024] KETAT 1149 (KLR) (1 August 2024) (Judgment)
Liquid Telecommunications Kenya Limited v Commissioner of Domestic Taxes (Tax Appeal E587 of 2023) [2024] KETAT 1149 (KLR) (1 August 2024) (Judgment)
Providing telecommunication solutions to various clients.
The dispute in this Appeal arose when the Appellant made applications for refund for the year of income 2015, 2016, 2017 and 2018. The Respondent reviewed the claim after which it noted that some of the claims by the Appellant related to credits under Section 42 of the Income Tax Act Cap 470 that relates to credits under special arrangements while the credit claimed by the Appellant had no relation to said section of the law.
The Objection Decision was issued beyond the statutory period, it follows that the Respondent’s refund decision to which the Appellant sought to object was by operation of the law deemed void and thus the Appellant’s refund application is allowed.
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