Delilah Ngala Beta

Main subject areas

Activity

Published decisions from 2000 to 2025; busiest year 2025 (5 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (2); Affirmed (1); The Appellant's refund applications are allowed. (1); The Appellant's Notice of Objection was not allowed by opera (1)
• Civil: The application in CC 116/2000 is dismissed with costs, and (1)
• Probate and Administration: Appeal dismissed (1)
• Criminal Appeal: Appeal dismissed (1)

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

Most-cited legislation

• Tax Procedures Act (2)
• Value Added Tax Act, 2013 (2)
• Excise Duty Act 2015 (1)
• Income Tax Act 2015 (1)
• Registration of Titles Act (Cap 281) of the Laws of Kenya (1)
• East African Community/Common External Tari (1)
• Companies Act (1)
• Kenya Revenue Authority Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (20), Appeal from a tax assessment (13), Appeal from a review decision (7)
• [Tax Appeal] outcomes — Affirmed: 29/146, Appeal dismissed: 25/146, The appeal is dismissed.: 7/146, The Appellant’s appeal was dismissed.: 5/146
• [Appeal] outcomes — Appeal upheld: 1/1

Writing characteristics

• Median judgment length ~37787 words
• Includes panel decisions

Remedy patterns

• Re-classification of the Appellant’s solar water heating system under HS code 8419:19:00. (1)
• The additional assessment is upheld. (1)
• The Respondent’s decision confirming the assessments is nullified. (1)
• The Appellant’s investment deduction claims are reinstated. (1)
• Refund claim for March 2017 is processed and paid. (1)

Citation patterns

• Avg cited authorities/decision: 1.0
• Frequently applied statutes: Kenya Revenue Authority Act (35), Tax Procedures Act (25), Income Tax Act (22), Tax Appeals Tribunal Act (18), VAT Act (15)