Oliver Merrick Fowler & another v Kenya Revenue Authority [2022] eKLR quoted with authority the case of Saima Khalid vs The Commissioner for Her Majesty's Revenue and Customs- Appeal No. TC/2017/02292
Best Judgement by KRA
“... The very use of the word 'judgement’ makes it clear that the commissioners are required to exercise their power in such a way that they make a value judgement on the material which is before them... What the words 'best of their judgement' envisage, in my view is tha...
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