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Dinesh Construction Limited vs. Commissioner Domestic Taxes Appeal 356 of 2023 [2024] KETAT 876 (KLR)

Evidentiary Value of Without Prejudice Communications

When a taxpayer communicates with the Kenya Revenue Authority (KRA) on a without prejudice basis, such communication cannot be admitted as evidence. In this case, the KRA sought dismissal on the grounds that the taxpayer had, withou...

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