Gazlin Energy Limited vs. Commissioner of Domestic Taxes (Tax Appeal E950 of 2024) [2024] KETAT 1493 (KLR)
Mistakes of a Tax Agent
The applicant contended that an inadvertent error by its tax agent in filing the appeal should not be attributed to it. The principle is that mistakes made by a professional advisor should not prejudice the taxpayer, as the taxpayer relies on the expertise and actions of their appointed representative.
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