The High Court has dismissed an application by Nairobi Bottlers seeking a tax refund of Sh58.8 million, claiming it was erroneously paid to Coca-Cola Sabco (Pty) Limited on technical and computer charges.
Justice Benjamin Njoroge ruled that the Tax Appeals Tribunal did not err in holding that the bottling firm cannot enjoy the benefits under Kenya – South Africa Double Tax Treaty (DTA), since Coca Cola Sabco (Pty) Limited, did not meet the ownership test, set out in the Income Tax Act, to enjoy the Treaty benefits.
