Case Files

CaseSubject MatterCitation/ File No.Date
Roko Construction v Commissioner General URA Wrongful assessment of withholding tax CS no. 119/200905/02/2009
Focus Telecom v URAVAT charged on commission earned by an agent supplying goods (scratch airtime cards)
What constitutes an overrule by URA
CA no. 26/201306/12/2010
Aponye (U) Ltd v URAScope of exemption within the meaning of S21(1)(z) of the Income Tax ActTAT no. 11/200430/10/2014
Gervasio Begumisa v Bank of Africa Release of certificates of title due to non-payment of credit facility CS no.07/201321/11/2013
Birungyi Cephas v Dembe Trading Co.Recovery of tax consultancy service feesCS no. 414/200919/02/2014
Fuelex v URARecovery of general and special damages for loss of business premisesCS no. 04/201026/09/2014
Margaret Rwaheru v URALegality of Domestic VAT charge on imports CS no. 117/201322/10/2012
NHCC v URAInterest on VAT refund claim
Refund of VAT
Warid Telecom (U) Ltd v URAInput tax on imported services
Proper imposition of interest charges
CA no. 24/201114/02/2011
Red Chillies v URAClaim of VAT refund and interest CS no. 542/2013 20/09/2013
Uganda Insurers Association v URAAssessment of PAYE with respect to management fees of a non-resident and payment to independent local contractorsTAT no. 12/201231/07/2012
Mix Telematics v URAAppeal against wrongful VAT assessment CA no. 26/2014 26/09/2014
William Mukasa v URAAppeal against decision for claim for interest, unpaid National Social Security Fund contribution with interest, Pension at civil service rates and terms, interest for the unexpired loan period CA no. 78/200928/11/2013
C.G URA v NWSCObjection to tax assessment CA No. 121/1420/04/2016
Goch (U) Ltd v Sure Telecom (U) LtdAppointment of an arbitrator to resolve the dispute between parties ARB No. 12/1721/02/2017
Moses Kagondoki & Anor vs. Kutesa Philip & OthersLand trespassing EMA No. 128615/03/2017
Roke Telecom v Sure TelecomDebt recoveryCS No. 345/1620/06/2016
Total E&P B.VWithholding tax claim, VAT and PAYECS No.508/1524/07/2015
The Bandwidth and Cloud Services (U) Ltd v Sure Telecom Debt recovery CS No.152/1616/03/2016
URA v Focus TelecomAppeal by URA (VAT claim)CA No. 137/1503/12/2014
Victoria General Repairers v URARedemption and payment of special stocks
–Whether the Currency Reform Statute of 1987 was applicable to a settlement agreement between the parties
C.S 197/201215/6/2012
Mandela Autospares v URAClassification of light truck tyres-

-Whether the suit goods imported by the Applicant were rightly classified
C.S 201/20117/4/2014
Sunbury Investments (U) Limited v URAAn application for outstanding interest on a VAT refundTAT 6/201215/11/2011
Kahwa Enterprises v URAn/an/an/a
Downtown Forex Bureau v URARe-characterisation of director’s fees as dividends
-Whether the respondent was right to re-characterise director’s fees as dividends
TAT 4/201212/3/2012
Downtown Forex Bureau v URA
Uganda Railways v URA
Whether a concession agreement between Uganda Railways Corporation and Rift Valley Railways Uganda amounted to a lease of immovable property OR a supply of servicesC.A 38/201411/11/2014
NWSC v URAWhether the conversion of interest for a debt into equity makes the equity a taxable incomeC.S 13/201216/6/2009
Crane Bank v URAWhether the exemption under S. 21(1)(u) of the Income Tax Act covers interest on loans granted to persons engaged in the agribusiness and processing for export of coffee and fishC.A 96 /2012 arising from C.A 18/ 201021/3/2011

Target Well Control Uganda Limited v Commissioner General, URAWhether withholding tax accrues from intercompany leases of machinery and whether the Plaintiff was entitled to input tax creditC.S 435/201124/1/2012
SKenya v URAWhether the re-characterisation of the bonus payments to directors into dividends was lawfulC.A 3/2011 arising from TAT 7/201212/12/2011
Guangzhou Tiger Battery (U) Ltd v URAWhether the duty to seek the approval of the Solicitor general is on a government entity or the party that deals with the government entity

Whether the above approval can be obtained retrospectively

Whether the defendant unjustly enriched itself
C..S 435/201124/1/2012
SKenya v URAWhether the re-characterisation of the bonus payments to directors into dividends was lawfulC.A 3/2011 arising from TAT 7/201212/12/2011
Guangzhou Tiger Battery (U) Ltd v Incargo Freight Agencies LtdWhether there was infringement of a trademark and the remedies availableC.A 15/2014 arising from C.A 126/2013 arising from C.S 333/201230/1/2015
Wabulungu Multipurpose estates Limited v URAComputation of value addition when assessing VATC.A 26/2015 arising from TAT 2/2012 18/12/2013
Paramount Insurance Co Ltd v Commissioner General,, URAClaim for compensation for loss of business earnings and defamation C.A 97/2015 arising from
C.S 264/2010
In cargo freighters & Agents Ltd v Commissioner Customs, URAWhether there was an unlawful detention of goods

Whether the goods in question were uncustomed
C.S 162/201718/4/2017
Rock Petroleum (U) v URAWhether it was legal for the defendant to impose and collect increased Excise Duty on diesel and petrol from 1st November, 2007, onwards under the Excise Tariff (Amendment) Act No 5 of 2008C.S 9/20094/3/2014
Shell (U) Ltd v Muwema & Mugerwa Advocates & Solicitors and URAWhether advocates fees in an advocate-client agreement is binding on third parties in a representative suitC.A 2/2013 arising from C.A 18/2011 arising from M.A 645/2010n/a
URA v Shell (U) LtdWhether an Advocates fees in an advocate-client agreement is binding on third parties in a representative suitM.A 18/2014 arising from M.A 13/2014 arising from S.C.A 2/2013n/a
Muse AF Co. Ltd v Billen General Trading LtdInfringement of trademark and nameC.S 102/201313/6/2013

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