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Rongai Tiles & Sanitary Wares Limited v Commissioner of Domestic Taxes (Tax Appeal E011 of 2020) [2023] KEHC 18546 (KLR) (Commercial and Tax) (16 June 2023)

There is no provision in the TPA that stipulates that only validly lodged objections have to be determined within 60 days.

“Further, once it was determined that the Objection Decision was made late, this also meant that the issue of whether the objection was valid or not was immaterial. There i...

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