Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Uganda decisions
Decisions matching the current search
Secretary General of East African Community v Zziwa (Taxation Reference No.1 of 2019) [2020] EACJ 45 (19 June 2020) (First Instance Division)
The Court partly allowed a taxation reference, reducing excessive instruction fees while leaving VAT and disbursements untouched.
Concorp International Limited v Eastern & Southern Trade & Development Bank (Civil Reference 4 of 2012) [2013] UGSC 26 (28 March 2013)
The Supreme Court held that the Taxing Officer exercised her discretion properly and applied the correct principles under Rule 9(2) of the Third Schedule. The instruction fee awarded was based on the nature of the appeal, which was limited to a preliminary point of law and not the merits or monetary value of the underlying suit. The applicant's argument to base instruction fees on the value of the loan was rejected, as the issue before the court did not involve determination of the subject matter's value. The court found no manifest error or injustice in the amount awarded and declined to int…
Source excerpt
Attorney General of Kenya v Nyongo and Others (Taxation Reference No.5 of 2010) [2011] EACJ 62 (23 February 2011) (First Instance Division)
The court found that the taxing officer failed to justify the award of USD 450,000 as instruction fees, making no serious attempt to explain the substantial increase from the minimum prescribed fee. Applying the principles from PREMCHAND RAICHAND and Rule 9(1), the court held that the assessment was not reasonable or fair, and that the award was inconsistent with previous awards and judicial practice. The court determined that an award of USD 250,000 would be just and proportionate in the circumstances, and substituted this amount. The court also ordered that each party bear its own costs, co…
Source excerpt
