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RULING – TAT NO.851 OF 2022 THE COMMISSIONER OF DOMESTIC TAXES VS. AIRTEL NETWORKS KENYA LIMITED

Admissibility of Additional Documents at the Appellate Stage

The request to submit additional documents was rejected because the Resondent did not fulfil the conditions as laid out in Mohamed Abdi Mahmud v Ahmed Abdullahi Mohamed & 3 Others (2018) eKLR expressed itself as thus: “We therefor...