Oloolchike Beta
Read this first — limitations.
- Patterns reflect published decisions only.
- This is not an assessment of private character, integrity or bias.
- Outcome distributions are per case-type and not comparable across courts/years.
- Based on 23 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Documented reasoning patterns
- Most common procedural postures: Appeal from a tax assessment (4), Appeal from a decision of the Commissioner of Domestic Taxes (2), Appeal from a rejection of input VAT refund (1)
- [Tax Appeal] outcomes — Affirmed: 7/23, Appeal dismissed: 4/23, The appeal was dismissed.: 1/23, Affirmed the Respondent's review decision: 1/23
Writing characteristics
- Median judgment length ~43847 words
- Includes panel decisions
Remedy patterns
- Leave to file an appeal out of time (1)
Citation patterns
- Avg cited authorities/decision: 1.5
- Frequently applied statutes: Income Tax Act (3), Kenya Revenue Authority Act (3), Tax Procedures Act No. 29 of 2015 (2), Income Tax Act (ITA) (2), VAT Act 2013 (1)
Sample decisions
Pollen Limited v Commissioner of Domestic Taxes (Tax Appeal 693 of 2022) [2023] KETAT 529 (KLR) (Civ) (1 September 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 529 (KLR) · 1 September 2023
Mega Wholesalers Limited v Commissioner Investigations & Enforcement (Tribunal Appeal 936 of 2022) [2023] KETAT 546 (KLR) (18 August 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 546 (KLR) · 18 August 2023
Midland Emporium Limited v Commissioner of Domestic Taxes (Tax Appeal 1137 of 2022) [2023] KETAT 566 (KLR) (13 October 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 566 (KLR) · 13 October 2023
Jubilee Jumbo Hardware Ltd v Commissioner of Customs and Border Control (Tax Appeal 1565 of 2022) [2023] KETAT 888 (KLR) (20 December 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 888 (KLR) · 20 December 2023
Crown Beverages Ltd v Commissioner of Domestic Taxes (Tax Appeal 1560 of 2022) [2023] KETAT 889 (KLR) (20 December 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 889 (KLR) · 20 December 2023
African Banking Corporation Ltd v Commissioner of Domestic Taxes (Tax Appeal 771 of 2022) [2023] KETAT 890 (KLR) (Civ) (24 November 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 890 (KLR) · 24 November 2023
Pine Energy EA Ltd v Commissioner of Domestic Taxes (Appeal 1239 of 2022) [2023] KETAT 901 (KLR) (Civ) (20 December 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 901 (KLR) · 20 December 2023
Highlands Drinks Limited v Commissioner of Customs & Border Control (Appeal 1364 of 2022) [2023] KETAT 935 (KLR) (Commercial and Tax) (20 December 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 935 (KLR) · 20 December 2023
Elgon Tea and Coffee Limited v Commissioner of Domestic Taxes (Appeal 1264 of 2022) [2024] KETAT 10 (KLR) (26 January 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 10 (KLR) · 26 January 2024
Highland Drinks Limited v Commissioner of Investigation & Enforcement (Appeal 788 of 2022) [2024] KETAT 13 (KLR) (26 January 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 13 (KLR) · 26 January 2024