Commissioner General of Inland Revenue v. Softlogic Life Insurance PLC – CA TAX/0042/2019-2023

In the case between the Commissioner General of Inland Revenue, Department of Inland Revenue (Appellant) and Softlogic Life Insurance PLC (Respondent), the court addressed whether the Court of Appeal possesses jurisdiction to hear a case stated on a question of law relating to tax assessments not fully determined by the Tax Appeals Commission (TAC), and the proper interpretation of Section 11A (6) of the Tax Appeals Commission Act. It was held that the Court of Appeal holds such jurisdiction, and is not conclusively bound by the precedent in Commissioner General of Inland Revenue v. Koggala Garments, thereby reaffirming that statutory interpretation allows the Court of Appeal to confirm, alter, annul, or remit cases related to tax assessment decisions. The ruling emphasized the disjunctive