Mastermind Tobacco (K) Limited

1. Whether the cost of computer expenses and related
software expenses are deductible expenditure under
Section 15(1) read together with Section 16(1)(b) of the
Income Tax Act;

ii. Whether interest expense on loans advanced to related
parties for the purposes of procuring raw materials from
Uganda is deductible under Section 15(1) read together
with Section 16(1)(a) of the Income Tax Act;

iii. Whether bad debts written-off in relation to defaulted
debts by non-resident customers is deductible under
Section 15(2)(a) of the Income Tax Act;

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Longonot Gate Development Limited

1. Whether gains on proceeds received by the appellant as part of payment towards purchase of service plots do count as revenue for the year of income and therefore taxable according to law

2. Whether expenses related to the above proceeds could be transferred to the stament of income and expenditure from the stament of financial positon

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London Distillers (Kenya) L1mited

i) Whether the assessment was excessive and not factual based

ii) Whether previous audits had been conducted and if so what
were the outcomes thereof;

iii)Whether the law allows the Respondent reopen an audit
that has been concluded

Whether the Appellant was granted an opportunity to verify
all the findings of the Respondent;

v)Whether the Appellant has challenged the legality of the raid
at the Tribunal?

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Lewa Wildlife Conservancy L1mited

a) Whether the Respondent's letter dated 16th February, 2001 created
legitimate expectation on the Appellant that park entry fees was
not chargeable to tax

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Kingdom Kenya 01 Limited

i) Whether withholding tax and reverse VAT ought to have been charged on Guest recognition expenses

Whether VAT should have been paid on transportation of guests

Whether input VAT should be restricted where exempt sales
Exceeding total sales

iv) Whether verse VAT should be paid on account of a time
barred input VAT

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