Uganda Case Law

Diamonds Limited v Commissioner of Income Tax

Diamonds Limited v Commissioner of Income Tax (Civil Appeal No. 73 of 1954) [1955] EACA 292 (1 January 1955)

Court

East African Court of Appeal

Case number

Civil Appeal No. 73 of 1954

Judge

Briggs, JA, Nihill P, Worley VP

The Court of Appeal held that the Commissioner had applied the wrong test under section 21 of the Tanganyika income tax ordinance and remitted the matter for reconsideration.

• Income Tax Assessment
• Undistributed Profits
• Company Dividends
• Capital Losses
• Commissioner Discretion
• Income-tax