Uganda Case Law

Trivedi v Commissioner of Income Tax

Trivedi v Commissioner of Income Tax (Civil Appeal No. 5 of 1954) [1950] EACA 317 (1 January 1950)

Court

East African Court of Appeal

Case number

Civil Appeal No. 5 of 1954

Judge

Bacon, JA, Briggs, JA, Sinclair, VP

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.

• Income Tax Assessment
• Business Definition
• Isolated Transaction Taxability
• Commission Income
• Statutory Interpretation
• Income-tax