Uganda Case Law

Walji v Collector of Non-Native Poll Tax (C.A. No. 8/35.)

Walji v Collector of Non-Native Poll Tax (C.A. No. 8/35.) [1935] EACA 144 (1 January 1935)

Court

East African Court of Appeal

Case number

C.A. No. 8/35.

Judge

Sheridan CJ

The court held that a moneylender could not deduct as a bad debt interest that became irrecoverable during the assessment year if it had arisen in prior years.

• Income Tax Assessment
• Bad Debt Deduction
• Moneylender Taxation
• Annual Profits Calculation
• Tax-law
• Income-tax-assessment