Abdullahi Diriye Beta

Main subject areas

Activity

Published decisions from 2019 to 2025; busiest year 2024 (19 decisions).

Documented outcomes by case type

• Tax Appeal: The Appeal is struck out. (4); Appeal dismissed (3); Appeal allowed (2); The appeal is struck out. (2)
• Civil: Affirmed (2); The court finds for the Claimant and orders the Respondent t (1); The Respondents are found to have disclosed the Claimant’s H (1); The Tribunal found in favor of the Claimant. (1)
• Employment and Labour: Affirmed (1)
• HIV and AIDS: The court found in favor of the Claimant. (1)
• HIV and AIDS Prevention and Control Act: The cause is dismissed with no orders as to costs (1)

Counts are per published decision as classified by AI; not comparable across courts or years.

Most-cited legislation

• Tax Appeals Tribunal Act (9)
• Kenya Revenue Authority Act (7)
• Tax Procedures Act (6)
• HIV and AIDS Prevention and Control Act, 2006 (6)
• Tax Appeals Tribunal Act, 2013 (4)
• Tax Procedures Act, 2015 (3)
• Value Added Tax Act (3)
• HIV & AIDS Prevention and Control Act, 2006 (3)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (3), Appeal from a tax assessment (1), Appeal from a previous assessment (1)
• [Tax Appeal] outcomes — The Appeal is struck out.: 4/23, Appeal dismissed: 3/23, Appeal allowed: 2/23, The appeal is struck out.: 2/23

Writing characteristics

• Median judgment length ~26336 words
• Includes panel decisions

Remedy patterns

• The Respondent's decision is set aside (1)
• Each party to bear its own costs (1)
• Exemption certificate (1)
• The Respondent’s assessment and decision are valid and correct. (1)
• The Appellant must pay undisputed taxes or enter into a payment plan with the Commissioner. (1)

Citation patterns

• Avg cited authorities/decision: 0.8
• Frequently applied statutes: Tax Appeals Tribunal Act (9), Kenya Revenue Authority Act (7), Tax Procedures Act (6), Tax Appeals Tribunal Act, 2013 (4), Value Added Tax Act (3)