Browsing by Author "NDIKA, MWANDAMBO. J.A. And KENTE. J.A. J.A"

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    • MLIMANI HOLDINGS LIMITED VS. THE COMMISSIONER GENERAL CIVIL APPEAL NO. 265 OF 2021. 

      NDIKA, MWANDAMBO. J.A. And KENTE. J.A. J.A (THE COURT OF APPEAL OF TANZANIA, DAR ES SALAAM., 2022-07-15)
      (i) The service fees the appellant paid to MDS Architecture did not constitute part of the business profits of the payee and thus liable to 13 withholding tax in Tanzania. Consequently, as the appellant did not remit the ...