Republic vs. Commissioner of Domestic Taxes Large Tax Payer’s Office Ex-Parte Barclays Bank of Kenya Ltd [2012] eKLR (‘Barclays case’)
In a taxing Act, one has to look at what is clearly said. There is no room for intendment as to a tax
Majanja referred to the dictum of Lord Simonds in Russell v Scott [1948] 2 ALL ER 5 where he stated:-“My Lords, there is a maxim of income tax law which, though it may sometimes be overstressed...
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