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The document details a civil appeal by Panafrican Energy Tanzania Ltd against the Commissioner General of the Tanzania Revenue Authority regarding the disallowance of depreciation expenditure amounting to USD 9,294,832 for the year 2009. The Tax Revenue Appeals Tribunal upheld the disallowance based on the argument that the assets were not employed in production during the relevant year, leading to the appeal. The appellant contends that the Tribunal erred in interpreting the Income Tax Act and argues for t

Author

Yohana Ndila

Language

EN