Makau Beta

Main subject areas

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (13), Appeal from a decision of the Commissioner of Domestic Taxes (11), Appeal from a review decision (6)
• [Tax Appeal] outcomes — Appeal dismissed: 27/166, Affirmed: 18/166, The appeal was dismissed.: 6/166, The appeal is dismissed.: 5/166
• [Miscellaneous Application] outcomes — Application dismissed: 1/2, The application is granted.: 1/2
• [Appeal] outcomes — The appeal was upheld.: 1/1

Writing characteristics

• Median judgment length ~36312 words
• Includes panel decisions

Remedy patterns

• Extension of time to file an appeal (2)
• The Tribunal ordered the Respondent to refund the Excise duty taxes paid by the Appellant during the period when the law provided for an exemption for licensed manufacturers. (1)
• Granting leave to amend pleadings and file additional documents. (1)
• The Appellant was granted the relief of not having to pay the additional import duty as per the review decision of 6th July 2023. (1)
• The Appellant's Objection was deemed valid and allowed by operation of law (1)

Citation patterns

• Avg cited authorities/decision: 1.1
• Frequently applied statutes: Tax Procedures Act (39), Kenya Revenue Authority Act (36), Tax Appeals Tribunal Act (23), Income Tax Act (16), Companies Act (11)