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Mwaura v Commissioner Domestic Taxes (Tax Appeal 1050 of 2022) [2024] KETAT 41 (KLR) (26 January 2024)

Legal Effect of Failing to Challenge the Refusal of Leave to File an Objection Out of Time

The Appellant was late in lodging its Appeal against the Commissioner’s decision to deny leave to file Objection out of time. The Appellant’s notice of objection was rejected for being statutory time barr...

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