Case study: Jilk Construction Company Limited v Commissioner of Legal Services & Board Coordination (Tax Appeal 1436 of 2022) [2024] KETAT 1012 (KLR) (12 July 2024) (Judgment) JCCL filed VAT returns for the months of August 2021 and March 2022 and claimed input tax against the sales for the said period. KRA conducted returns review … Continue reading Input VAT attributable to exempt sales is not claimable