Dk Rono Beta

Main subject areas

Activity

Published decisions from 2025 to 2026; busiest year 2025 (17 decisions).

Documented outcomes by case type

• Tax Appeal: The Appellant's appeal was dismissed. (3); Affirmed (3); The Appeal is dismissed. (1); Affirmed the Appellant's refund application (1)
• Miscellaneous Appeal: The application is struck out (1)

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

Most-cited legislation

• Income Tax Act (5)
• Kenya Revenue Authority Act (4)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (3)
• EACCMA (3)
• Tax Appeal Tribunal Act (2)
• Tax Procedures Act, CAP 469B of the Laws of Kenya (1)
• Income Tax Act (Cap. 470) (1)
• First Schedule to the Income Tax Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from objection decision (2), Appeal from a decision to assess tax (2), Appeal from a tax assessment (2)
• [Tax Appeal] outcomes — The Appellant's appeal was dismissed.: 3/23, Affirmed: 3/23, Affirmed the Respondent's decision: 1/23, Affirmed the Appellant's refund application: 1/23
• [Miscellaneous Appeal] outcomes — The application is struck out: 1/1

Writing characteristics

• Median judgment length ~38783 words
• Includes panel decisions

Remedy patterns

• Refund of overpaid taxes (1)
• Refund of additional CIT and VAT assessments. (1)

Citation patterns

• Avg cited authorities/decision: 1.2
• Frequently applied statutes: Income Tax Act (5), Kenya Revenue Authority Act (4), EACCMA (3), Tax Appeals Tribunal (Procedure) Rules, 2015 (3), Tax Appeal Tribunal Act (2)