Am Diriye Beta

Main subject areas

Activity

Published decisions from 2023 to 2025; busiest year 2025 (2 decisions).

Documented outcomes by case type

• Tax Appeal: The appeal is dismissed. (1); Leave to appeal out of time granted (1); The Application is merited and the Appellant is ordered to f (1)

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

Most-cited legislation

• Tax Appeals Tribunal (Procedure) Rules, 2015 (2)
• Income Tax Act (1)
• Tax Appeals Tribunal Act Cap. 469A (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (16), Appeal from a review decision (3), Appeal from a decision of the Commissioner of Domestic Taxes (3)
• [Tax Appeal] outcomes — Appeal dismissed: 12/68, Affirmed: 9/68, The appeal was dismissed.: 4/68, The Appeal is dismissed.: 3/68
• [Appeal] outcomes — The appeal was upheld.: 1/1

Writing characteristics

• Median judgment length ~37911 words
• Includes panel decisions

Remedy patterns

• The Appellant is entitled to a refund of excess input tax. (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)
• The Appellant is entitled to a refund of the assessments for 2015 and 2016. (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Tax Procedures Act (20), Kenya Revenue Authority Act (16), VAT Act (9), Income Tax Act (8), Tax Appeals Tribunal Act (6)