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Uganda Case Law

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Tax Law [1955] EACA 292

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
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Tax Law [1949] EACA 9

Tame v Commissioner of Income Tax

Tame v Commissioner of Income Tax (Civil Appeal No. 10 of 1949) [1949] EACA 9 (1 January 1949)

Court
East African Court of Appeal
Case number
Civil Appeal No. 10 of 1949
Judge
Edwards CJ, Gray CJ, Nihill P

The Court held that 60% of undistributed company profits had to be treated as deemed dividends under the Ordinance, and the Local Committee could not reduce that percentage.

  • Deemed Dividends
  • Commissioner Discretion
  • Company Profits Distribution
  • Income Tax Assessment
  • Powers Of Local Committee
  • Deemed-dividends
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About this JurisAssist collection

Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.