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Uganda decisions
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Trivedi v Commissioner of Income Tax (Civil Appeal No. 5 of 1954) [1950] EACA 317 (1 January 1950)
The court held that a commission earned on an isolated land-sale transaction was taxable under section 7(1) of the Kenya Income Tax Ordinance.
Shikeley v Abdulla (Civil Appeal No. 10/1935.) [1935] EACA 105 (1 January 1935)
The Court of Appeal found that the appellant's lending activities were confined to lending money on mortgage and were conducted as a bona fide business, distinct from general moneylending. The evidence showed that the appellant had engaged in four or five mortgage loan transactions over two years, with income from rents exceeding interest from loans, and no indication of lending on other forms of security. The statutory exception under section 2(1)(b) of the Moneylenders Ordinance applied, exempting the appellant from the registration requirement. The trial judge erred in treating the appella…
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