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Uganda decisions
Decisions matching the current search
UGAFODE Microfinance Limited v Uganda Revenue Authority (Application 90 of 2023) [2023] UGTAT 66 (23 November 2023)
The Tribunal dismissed UGAFODE Microfinance Limited’s challenge to an income tax assessment on unpaid interest, holding the deduction claim was not proved.
National Social Security Fund v Commissioner General, Uganda Revenue Authority (TAT Application No. 3 of 2019) [2020] UGTAT 6 (27 March 2020)
The Tribunal held that NSSF member-interest was not a deductible tax expense, but the majority also held that penal interest was payable on the unpaid assessment.
Commissioner of Income Tax v Nisbet (Civil Appeal No. 23 of 1951) [1952] EACA 69 (1 January 1952)
The Court of Appeal for Eastern Africa held that a husband permanently separated from his wife could not claim the wife deduction, and voluntary maintenance payments were not deductible under the Ordinance.
