Nyeri Water and Sewerage Company

When this Appeal was first called out at 9.15 a.m. this morning during the call over the
Appellant did not appear, the Respondent appeared with a large team ready to proceed for
hearing, directions. Were given at that point that the Appeal would proceed later. It is now
12.47 p.m. the Appeal having been called out and there is still no appearance for the
Appellant.

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Nakumatt Holdings Limited

Whether the services offered by Cybercash Limited to the
Appellant are in the nature of management services for which
the Appellant should have remitted withholding tax.
Whether interest expenses incurred by the appellant can be restricted in proportion to the appellants loan advances to related parties including Cybercash Ltd over total bank loans for income tax purposes

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Mocian Limited

a) Whether the net income derived from the sale of the office
suites by The Appellant is capital gains for purposes of
corporation tax or;
b) Whether the net income from the sale of the office suites were
derived from a venture in the nature of trade and thus
chargeable to corporation tax and if so;
c) Whether part of the interest on those borrowings should be
restricted and disallowed for corporation tax purposes to the
extent of the office suites transferred to a sister concern.

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Mobile Planet L1mited

i) Whether the appellant purchased software from mms and if so, there was a requirement for maintenance of the said software

ii) Whether payments to the supplier were for imported services and therefore subject to taxation

iii) Whether any technical services were rendered to the appellant and if so, were the services subject to tax

iv) Whether the appellant was required to pay for any royalties as a result of expert information content in the local and foreign content, and if so, was this subject to tax

v) What is the outcome of the appeal of the appeal having considered submissions from both parties

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Maxwell Otieno Odongo

1. Whether there has been delay in presenting the application for
extension of time?

2. Whether the Appellant has satisfied the provisions of Section 13(4) of
the Tax Appeals Tribunal Act 2013?
Ruling: Tax Appeal Tribunal No. 40 of 2015 Page 1

3. When did the applicant become aware that he was required to lodge
the Appeal and what action did he take?

4. Whether the application for extension of time to file the Appeal out of
time should be granted?

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