Eunice Ng'Anga Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2024 (17 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (4); Appeal upheld (2); Appeal dismissed, objection decision allowed (1); The new issues in the respondent's written submissions are s (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 (9)
• Income Tax Act (4)
• Tax Appeals Tribunal Act (4)
• Kenya Revenue Authority Act (3)
• Tax Appeals Tribunal (TAT) Act (2)
• Tax Appeals Tribunal Act, 2013 (2)
• Kenya Revenue Authority (KRA) Act (2)
• Tax Procedures Act 2015 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from objection decision (1), Appeal from a decision of the Commissioner Domestic Taxes (1), Appeal from High Court judgment (1)
• [Tax Appeal] outcomes — Appeal dismissed, objection decision allowed: 1/3, Appeal dismissed, objection upheld: 1/3, Appeal upheld: 1/3

Writing characteristics

• Median judgment length ~26074 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Income Tax Act (1), Kenya Revenue Authority Act (1), Tax Appeals Tribunal Act (1), Tax Procedure Act (1)