Uganda Case Law

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