The ruling delivered today, 30th March 2023, in respect of the reference in ITA/E063/2020 shall apply to this matter. However, in considering the value of the subject matter and the exercise of discretion, the taxing officer may take into account the observation made in judgment regarding application of the judgment in ITA/E063/2020 to this matter.
The matter shall be mentioned before the Deputy Registrar on 18.04.2023 for re-taxation before any other Deputy Registrar other than Hon. Nyakundi.
DATED and DELIVERED at NAIROBI this 30th day of MARCH 2023
D. S. MAJANJA
JUDGE