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KRA Court Rulings

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# Article Title Date
Nairobi Judicial Review No. 165 of 2014. Tononoka Steels Limited vs. Kenya Revenue Authority Section: 15 (1) and 15 (7) (a) of the Income Tax Act. Issue in Dispute: Capital deductions and separate sources of income Thursday, 18 August 2016
Nairobi Constitutional Petition No. 235 of 2012. Tornado Carriers Ltd. vs. Kenya Revenue Authority Section: 104, EACCMA Regulations Issue in Dispute: Transit vehicles conveying local goods liable to seizure Thursday, 18 August 2016
Mombasa Judicial Review No. 48 of 2013.Abdi Gullet Olus. vs. Kenya Revenue Authority. Issue in Dispute: A vessel conveying uncustomed goods liable to forfeiture. Thursday, 18 August 2016
Nairobi Miscellaneous Application No. 369 of 2013. Peter Mbwiri Ikamati vs. KRA & 2 Others.Standards Act, Standard Code KS1515:2000 Issue in Dispute: Computation of time for importation of used motor vehicles. Thursday, 18 August 2016
Nairobi Miscellaneous Application No. 323 of 2013. United Millers Ltd. vs. KRA. Section 145, EACCMA. Issue in Dispute: Commissioner’s power to suspend, revoke or refuse to renew a licence. Thursday, 18 August 2016
Nairobi Judicial Review No. 181 of 2007. Contact Network Ltd. vs. KRA. Section: 73 & 77 of Income Tax Act and 30 of VAT Act. Issue in Dispute: Powers of the Commissioner to issue an estimated assessment. Thursday, 18 August 2016
Mombasa Judicial Review No. 8 of 2014. Car Importers Association vs KRA & 4 others. Standard Act, Standard Code (KS 1515:2000) Issue in Dispute: Registration of overage motor vehicles. Thursday, 18 August 2016
Nairobi Judicial Review No. 19 of 2012. Iron Art Ltd. vs KRA, Section: 27, Income Tax Act. Issue in Dispute: Change of accounting period, must the consent of the Commissioner be obtained? Thursday, 18 August 2016
Nairobi Income Tax Appeal No. 4 of 2013. Muramati District Tea Growers SACCO Society Limited (UNAITAS SACCO) vs KRA, Section: 19 (4) (d) and 19A (4), Income Tax Act. Issue in Dispute: Whether FOSA income is chargeable under Section 19A (4) of the Income T Thursday, 18 August 2016
Nairobi Constitutional Petition No. 22 of 2015. Kenya Association of Stockbrokers & Investment Banks. vs KRA & Attorney General, Section: 10 (a) and 23 Finance Act, 2014. Issue in Dispute: Reintroduction of Capital Gains Tax under the Income Tax Act. Thursday, 18 August 2016
 
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