Samaj v Commissioner of Domestic Taxes (Tax Appeal E077 of 2024) [2024] KETAT 1121 (KLR) (1 August 2024) (Judgment)
Samaj v Commissioner of Domestic Taxes (Tax Appeal E077 of 2024) [2024] KETAT 1121 (KLR) (1 August 2024) (Judgment)
A society that was registered in February 1953 under the Societies Act to carry out charitable purposes aimed at furtherance of education, health, relief of public distress, promotion of fraternal relationships and unity among the members, foster opportunities to uplift the social, physical, educational and cultural activities the institutional members and to preach and promote Hindu religion and allied activities among others.
Application for a Tax Exemption
It was the finding of the Tribunal’s that the Appellant expended its assets or income exclusively in Kenya and to the benefit of the residents of Kenya as provided for First Schedule, Part 1 of Paragraph 10 of the Income Tax Act.
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