Uganda Case Law

Rwenzori Bottling Company Limited v Uganda Revenue Authority (Application 21 of 2021)

Rwenzori Bottling Company Limited v Uganda Revenue Authority (Application 21 of 2021) [2022] UGTAT 26 (25 October 2022)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 21 of 2021

Judges

Mugenyi, Chairperson, Ali, Panel Member, Katwe

The Tribunal held that Section 25 required adding back depreciation and amortization when computing Tax EBITDA, and set aside the additional assessment.

• Interest Deduction Limits
• Income Tax Assessment
• Tax Ebitda Computation
• Statutory Interpretation
• Group Company Taxation
• Interest-deduction-limits