Dodoma. The Court of Appeal has dismissed an appeal by Tanga Cement PLC, affirming an earlier decision that barred the company from relying on documents that were never submitted to the Tanzania Revenue Authority (TRA) during the objection stage of a tax dispute.
In a judgment delivered last week, a panel of three justices — Judges R. J. Kerefu, G. J. Mdemu and L. A. Mansoor — upheld the findings of the Tax Revenue Appeals Tribunal (TRAT), which ruled that the Tax Revenue Appeals Board (TRAB) erred in admitting a set of documents marked as Exhibit A-6.
