Stanbic Bank Limitd v Kenya Revenue Authority (CA Civil Appeal No. 77 of 2008 [2009] eKLR,
As regards tax law the issue of intention or intendment does not rise, if there is any ambiguity, the same must be construed in favour of the tax payer.
“In my interpretation of the law, it is quite evident that I have not sought any assistance from outside a dictionary in ordinary use. Moreove...
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