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The Kenya Tax Appeals Tribunal ruled in favor of Wildlife Works Kenya, overturning a KES 6.89 billion tax assessment by the KRA, which was based on estimated sales rather than actual financial statements. While affirming that Wildlife Works Carbon LLC is liable for carbon credits income tax, the Tribunal determined that WWS Kenya is not liable as it was not designated as the tax representative. Additionally, the Tribunal supported WWS Kenya's pricing method and deemed withholding tax on presumed dividends as unjustified, emphasizing the necessity for tax assessments to be grounded in actual income.