Kenya Revenue Authority v Man Diesel & Turbo Se, Kenya [2021] eKLR,
Burden of Proof
the court stated that: “Once the taxpayer has made out a prima facie case to prove the facts, the onus then shifts to the Revenue Authority to rebut the prima facie case. If the Revenue Authority cannot provide any evidence to prove their position, the taxpayer will succeed.”
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Resource Information
Author |
Firu |
|---|---|
Category |
Litigation Corner, Pleading Aids |
