African Research Collaboration for Health Limited v Commissioner of Domestic Taxes (Tax Appeal E313 of 2023) [2024] KETAT 1426 (KLR) (27 September 2024) (Judgment)-
Citation
African Research Collaboration for Health Limited v Commissioner of Domestic Taxes (Tax Appeal E313 of 2023) [2024] KETAT 1426 (KLR) (27 September 2024) (Judgment)-
Industry
To conduct, facilitate, support, promote, foster, develop and assist the research into, study, education, and dissemination of, and application of knowledge and information concerning health and biomedical sciences in all its aspects.
AUDIT Trigger
The dispute herein arose when the Respondent rejected the Appellant’s application for an income tax exemption certificate.
Outcome
Grants are not subject to tax.
Need Audit Support?
Consult with our tax experts to review your related party transactions.
Consult expert