East African Court of Appeal - 1968 January

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5 judgments

Citation	Judgment date
January 1968
Commissioner General of Income Tac v Kiganga Estates Limited (Civil Appeal No. 6 of 1968) [1968] EACA 5 (1 January 1968)	1 January 1968
Commissioner of Income Tax v Hutchings Biemer Limited (Civil Appeal No. 43 of 19) [1968] EACA 4 (1 January 1968) Legal expenses to recover rental premises are deductible as revenue expenditure when incurred in the ordinary course of business. Tax law – income tax – deductibility of legal expenses – distinction between capital and revenue expenditure – legal expenses incurred to regain possession of business premises – whether such expenses are deductible in the production of income under section 14 of the Income Tax Act.	1 January 1968
Onama v Uganda Argus Limited (Civil Appeal No. 33 of 1968) [1968] EACA 15 (1 January 1968)	1 January 1968
Pioneer Garage Limited v Barclays Bank D.C.O (Civil Appeal No. 46 of 1968) [1968] EACA 12 (1 January 1968)	1 January 1968
Tanganyika Shell Limited v Khan [1968] EACA 6 (1 January 1968) An appellate court upheld a Rent Tribunal's standard rent determination, restricting judicial interference to cases of legal or factual misdirection. Landlord and tenant – Rent control – Determination of standard rent – Tribunal's discretion – Use of retrospective valuations – Limits of appellate interference – Rent Restriction Act, s 4(1)(c).	1 January 1968