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Neramo Ltd v Commissioner of Domestic Taxes (Tax Appeal E133 of 2023) [2024] KETAT 721 (KLR) (17 May 2024) (Judgment)-

Section 31(4) Tax Procedures Act

The KRA cannot Audit beyond 5 years unless it can prove fraud, wilful neglect or evasion.

Resource Information
Author
Firu
Category
Litigation Corner, Pleading Aids
Firu Africa

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