Jephthaheh Njagi Beta

Main subject areas

Activity

Published decisions from 2023 to 2023; busiest year 2023 (4 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed the Respondent's assessment (1); The appeal was dismissed. (1); Affirmed the demand notice (1); The appeal is allowed, and the objection decision is set asi (1)

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

Most-cited legislation

• Income Tax Act (2)
• Insurance Act (1)
• Kenya Revenue Authority Act (1)
• Tax Procedures Act 2015 (1)
• Harmonised System (1)
• East African Community Common External Tari (1)
• Income Tax (DST) Regulations 2020 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a Corporation Tax Assessment (1), Appeal from a decision of the Commissioner of Domestic Taxes (1), Appeal from a desk audit and demand notice (1)
• [Tax Appeal] outcomes — Affirmed the Respondent's assessment: 1/4, The appeal is allowed, and the objection decision is set aside.: 1/4, Affirmed the demand notice: 1/4, The appeal was dismissed.: 1/4

Writing characteristics

• Median judgment length ~38209 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 1.5
• Frequently applied statutes: Income Tax Act (2), Insurance Act (1), Kenya Revenue Authority Act (1), Income Tax (DST) Regulations 2020 (1), Harmonised System (1)