Samson Rajarata Tiles (Pvt) Ltd v. Commissioner General of Inland Revenue – CA TAX/0014/2015-2022

In the case between Samson Rajarata Tiles (Pvt) Ltd (Appellant) and the Commissioner General of Inland Revenue (Respondent), the court considered whether the Tax Appeals Commission (TAC) erred in law by rejecting the Appellant’s claims for deduction of interest expenses on a loan from its sister company and for meal expenses. The court held that the TAC did not err, and that the evidentiary basis and accounting records provided by the Appellant, including supporting debit notes and ledger entries, were insufficient to establish entitlement to the claimed deductions. The judgment reaffirmed the principle that the burden rests on the taxpayer to displace an assessment through satisfactory evidence, in accordance with Section 106(13) of the Inland Revenue Act and established case law. It was