tanzania tobacco processors limited vs the commissioner general tra 2021 tzca 206 18 may 2021
The Court of Appeal upheld disallowance of interest expenses, holding the taxpayer failed to prove arm’s-length pricing and that one ground was non-appealable as factual.
- Income tax assessment
- Deductibility of interest expenses
- Arm's length principle
- Tax avoidance
- Jurisdiction of tax tribunals
- Tax-law