Principle(s):
To the effect that timelines and fees set by statuses are matters of substantive law and not mere technicalities and must be strictly complied with.
The application of O. 51 rule 4 of the Civil Procedure Rules in taxation proceedings.
Principle(s):
The difference in application of Section 57 and 60 of the EACCMA.
The timeline within which to file an application for review at URA.
Principle(s):
A private ruling as per Section 80 of the VAT Act stays in force unless overturned by a competent authority as provided by law.
Principle(s):
To the effect whether interest accrues on unpaid tax during the tax objection proceedings.
