Jepthah Njagi Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2024 (21 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed (5); Appeal dismissed (4); Appeal upheld (3); The Appellant's appeal was upheld. (1)
• Appeal: Affirmed (1)

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

Most-cited legislation

• Tax Procedures Act (7)
• Income Tax Act (4)
• Tax Procedures Act, 2015 (4)
• Tax Appeals Tribunal Act (4)
• Tax Appeals Tribunal Act, 2013 (3)
• East Africa Community Customs Management Act, 2004 (2)
• Tax Appeals Tribunal (TAT) Act (2)
• VAT Act (2)

Documented reasoning patterns

• Most common procedural postures: Appeal from a review decision (3), Appeal from a tax assessment (2), Appeal from a VAT assessment (2)
• [Tax Appeal] outcomes — Affirmed: 5/26, Appeal dismissed: 4/26, Appeal upheld: 3/26, The Appellant's appeal was upheld.: 1/26
• [Appeal] outcomes — Affirmed: 1/1

Writing characteristics

• Median judgment length ~32203 words
• Includes panel decisions

Remedy patterns

• Payment of VAT refunds (1)
• Refund of excess tax (1)

Citation patterns

• Avg cited authorities/decision: 1.1
• Frequently applied statutes: Tax Procedures Act (7), Tax Procedures Act, 2015 (4), Income Tax Act (4), Tax Appeals Tribunal Act (4), Tax Appeals Tribunal Act, 2013 (3)