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Avery Lounge Limited vs. Commissioner of Domestic Taxes (Tax Appeal E523 of 2023) [2024] KETAT 842 (KLR) (28 June 2024)

Use of Bank Statements to Audit a Taxpayer

In the absence of any evidence to the contrary by a taxpayer, the Kenya Revenue Authority (KRA) is justified in using bank statements to determine taxable income.

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