Kenafric Bakery Limited v Commissioner, Domestic Taxes (Income Tax Appeal E070 of 2020) [2023] KEHC 18859 (KLR)
Words in a tax statute should be given their ordinary meaning, with no room for intendment or presumption/ Interpretation of statute
“It is generally agreed that words in a tax statute should be given their ordinary meaning, with no room for intendment or presumption; that the approach taken sh...
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