Menu

© , 2026. All rights reserved.

Viraj Development Limited vs. Commissioner of Investigations and Enforcement

Rental Income Tax

The KRA sought to audit the landlord using bank analysis and "expected rental income" Without taking into account factors such as deposits which have to be refunded , The Appeal was allowed by the Court as the taxpayer dispensed the burden of proof and the KRA failed to sufficiently refute the taxpayers arguments.

Access this Resource

Choose how you'd like to unlock this content and start learning today.

Full Category Access

Unlock every resource in this category with a monthly subscription. Perfect for ongoing learning.

Subscribe Now
OR
Single Resource

Just want this one? Buy it individually for a one-time small fee.

Buy now for Ksh.99