National Bank of Commerce vs Commissioner General, Tanzania Revenue Authority (Civil Appeal No. 52 of 2018) [2018] TZCA 000280 (9 July 2018)

Citation

Media Neutral Citation

[2018] TZCA 000280

Court

Dodoma Court of Appeal

Case sub-type

Civil Appeal

Case number

Civil Appeal No. 52 of 2018

Judges

Ibrahim Juma, Augustine Mwarija, Richard Mziray

Decision Date

9 July 2018

Language

English

Flynote

Tax law — Tax accounting — treatment of impairment/doubtful debts for banks — evidential burden on taxpayer and requirement to show BoT compliance for deduction of bank loan losses

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National Bank of Commerce vs Commissioner General, Tanzania Revenue Authority (Civil Appeal No. 52 of 2018) [2018] TZCA 000280 (9 July 2018)

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