Eram v Uganda Revenue Authority (Application No. TAT 59 of 2018)
Eram v Uganda Revenue Authority (Application No. TAT 59 of 2018) [2021] UGTAT 10 (29 January 2021)
The Tribunal held that the formula for computing motor vehicle benefit in kind under the Income Tax Act is based on the number of days a vehicle is available for private use, not hours. The applicant failed to provide sufficient evidence, such as properly completed vehicle movement logs, to substantiate its claim that the vehicles were used for private purposes only on limited days. The Tribunal found that the respondent's assessment, which assumed availability for private use throughout the year, was justified in the absence of credible evidence to the contrary. The burden of proof rested on…
Source excerpt
- Income Tax Assessment
- Benefit In Kind
- Motor Vehicle Allowance
- Burden Of Proof
- Statutory Interpretation