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Kenya Commercial Bank Limited v. Kenya Revenue Authority

(2016) JELR 100086 (CA)

Court of Appeal  •  Civil Appeal 184 of 2009  •  5 Aug 2016  •  Kenya

Coram
Erastus Mwaniki Githinji, Hannah Magondi Okwengu, George Benedict Maina Kariuki

Judgement

JUDGMENT OF THE COURT

This is an appeal against the judgment of the High Court (Lesiit, J.) dismissing with costs the appellant’s appeal against the decision of Income Tax Local Committee in Committee Case No. 30/06/07.

The facts leading to the appeal in the High Court were briefly as follows:

The appellant, (bank), entered into a Software Licence and Service Agreement dated 18th June 2007 with Infosys Technologies Limited (Infosys), a company incorporated in India. By the agreement, Infosys agreed to provide banking software packages and allied services including professional services. The professional services included hardware and network consultancy services. The bank was also required to procure Annual Technical Support (ATS) services from Infosys as specified in the Agreement. The bank agreed to pay the Infosys licences, ATS and professional service fee as specified in the payment schedule annexed to the agreement. The fees payable for licence for Infosys Software, ATS, third party…

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