Pinkerton’s Kenya Limited v Commissioner Domestic Taxes (Tax Appeal 381 of 2022) [2023] KETAT 953 (KLR) (Civ) (24 November 2023)
KRA’s Power to Make a Best Judgment Assessment
The Tribunal held and found that the Respondent was justified to rely on its best judgment and available information in determining the additional Income tax and VAT assessments against the Appellant.
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