Three Rivers Resort Limited v Commissioner of Domestic Taxes (Tax Appeal E451 of 2023) [2024] KETAT 1252 (KLR) (23 August 2024) (Judgment)
Citation
Three Rivers Resort Limited v Commissioner of Domestic Taxes (Tax Appeal E451 of 2023) [2024] KETAT 1252 (KLR) (23 August 2024) (Judgment)
Industry
Hotel business
AUDIT Trigger
The additional income tax assessments were based on under declaration of purchases in the income tax returns for the tax year 2021 which were construed to mean under declaration of sales.
Outcome
The Tribunal found that the Appeal as filed was not valid as it was filed out of time and without leave of the Tribunal.
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