Taxation law

Famous Cycle Agencies Ltd & 4 Ors v Mansukhulal Ramjikaria & 2 Ors (CIVIL APPEAL NO. 16/94) [1995] UGSC 2 (17 November 1995);


Search Summary: 

In this appeal, the appellant contested the ruling of the taxation officer that arose out of an appeal against the decision of a trail judge, and to an order for payment of rent. He argued that the instruction fees were extremely high and were not in line with the principles of Taxation

Headnote and Holding: 

The court in consideration of the principles of taxation, found that an award of 40,000,000/= was out of step with reality thereby awarding an adequate sum of 5,000,000/= as reasonable instruction fee. Similary, the court  ordered a reduction of the bill of costs on grounds that it was also in excess.


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