Ss Oloolchike Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2023 (6 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed (2); Affirmed the original assessment (1); Appeal dismissed (1); The Tribunal allowed the Appellant's notice of objection and (1)

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

Most-cited legislation

• Tax Procedures Act (TPA) (1)
• Income Tax (Withholding Tax) Rules 4 of 2001 (1)
• Finance Act 2018 (1)
• EACCMA, 2004 (1)
• Kenya Revenue Authority Act (1)
• Excise Duty Act (1)
• EACCET (1)
• Finance Act, 2022 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (3), Appeal from a Notice of Assessment (1), Appeal from a decision of the Commissioner of Customs and Border Control (1)
• [Tax Appeal] outcomes — Affirmed: 2/7, The Appeal is invalid and the Tribunal proceeds to strike out the appeal and order each party to bear their own costs.: 1/7, Affirmed the original assessment: 1/7, Appeal dismissed: 1/7

Writing characteristics

• Median judgment length ~36129 words
• Includes panel decisions

Remedy patterns

• The Appellant is entitled to a refund of excess input tax. (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Tax Appeal Act (1), Tax Appeals Tribunal Act (1), Tax Procedures Act (TPA) (1), Income Tax (Withholding Tax) Rules 4 of 2001 (1), Finance Act 2018 (1)