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Ocean Freight (E.A) Limited v Commissioner of Domestic Taxes [2020] eKLR

DEEMED DIVIDENDS

Section 24 of The Income Tax Act in Kenya gives the Kenya Revenue Authority (KRA) the power to deem dividends on a taxpayer if it is satisfied that the only reason for the non-issuance of dividends is to evade taxation. This means that if the KRA believes that a taxpayer is delibe...

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