Mohamed Diriye Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2024 (16 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (5); The Appeal is struck out. (3); The appeal is struck out. (2); Incompetent Appeal (1)

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

Most-cited legislation

• Kenya Revenue Authority Act (6)
• Income Tax Act (4)
• Tax Procedures Act (4)
• Tax Procedures Act No. 29 of 2015 (2)
• Tax Appeals Tribunal Act No. 40 of 2013 (2)
• Tax Appeal Tribunal Act (2)
• VAT Act (2)
• Tax Procedures Act 2015 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (4), Appeal from a decision to assess tax (2), Appeal from a decision to invalidate an objection (2)
• [Tax Appeal] outcomes — Appeal dismissed: 5/18, The Appeal is struck out.: 3/18, The appeal is struck out.: 2/18, Incompetent Appeal: 1/18

Writing characteristics

• Median judgment length ~33875 words
• Includes panel decisions

Remedy patterns

• The Appellant's legitimate expectations are respected. (1)
• The Respondent's actions are found to be in violation of the rule of law. (1)
• VAT refund of Kshs. 4,639,307.00 (1)

Citation patterns

• Avg cited authorities/decision: 0.8
• Frequently applied statutes: Kenya Revenue Authority Act (6), Income Tax Act (4), Tax Procedures Act (4), Tax Procedures Act No. 29 of 2015 (2), Tax Appeals Tribunal Act No. 40 of 2013 (2)