Mahat Somane Beta

Main subject areas

Activity

Published decisions from 2021 to 2021; busiest year 2021 (3 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (2); Appeal dismissed, Respondent's confirmed assessment upheld. (1)

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

Most-cited legislation

• Income Tax Act (1)
• Kenya Revenue Authority Act (1)
• Tax Appeals Tribunal Act, 2013 (1)
• Tax Procedures Act, 2015 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a default assessment (1), Appeal from a decision of the Commissioner of Domestic Taxes (1), Appeal from a confirmed assessment (1)
• [Tax Appeal] outcomes — Appeal dismissed: 2/3, Appeal dismissed, Respondent's confirmed assessment upheld.: 1/3

Writing characteristics

• Median judgment length ~24326 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 1.3
• Frequently applied statutes: Income Tax Act (1), Kenya Revenue Authority Act (1), Tax Appeals Tribunal Act, 2013 (1), Tax Procedures Act, 2015 (1)