Taxation law

New Vision Printing & Publishing Corporation v Uganda Revenue Authority (Civil Appeal No. 78 of 1999) ((Civil Appeal No. 78 of 1999)) [2000] UGHC 24 (21 March 2000);


Search Summary: 

This was a taxation appeal on the ground that the Tribunal erred in Law in holding that the Appellant’s lease Rentals were not a deductible expenditure for tax purposes.

Headnote and Holding: 

The court held that unable to say that under the Income Tax Decree 1974, rental installments in a Finance lease with an option to purchase, were a deductible expenditure.


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