Eric/Sh Wafula Beta

Main subject areas

Activity

Published decisions from 2019 to 2024; busiest year 2022 (2 decisions).

Documented outcomes by case type

• Tax Appeal: The appeal is dismissed and the demand notice is upheld. (1); Affirmed (1)
• Land Dispute: The application is allowed with conditions (1); The appeal is dismissed. (1)
• Civil: The court upheld the Petitioner's claim that its property is (1)

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

Most-cited legislation

• Tax Procedures Act (1)
• Income Tax Act (1)
• Evidence Act (1)
• Registered Land Act (1)
• Kenya Ports Authority Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (35), Appeal from a decision of the Commissioner of Domestic Taxes (24), Appeal from objection decision (11)
• [Tax Appeal] outcomes — Affirmed: 58/274, Appeal dismissed: 49/274, The appeal was dismissed.: 8/274, The appeal is dismissed.: 7/274
• [Miscellaneous Application] outcomes — The Tribunal grants the application for leave to file appeal out of time.: 1/2, Application dismissed: 1/2
• [Appeal] outcomes — Appeal dismissed: 1/3, Affirmed: 1/3, The Appellant’s appeal was allowed.: 1/3

Writing characteristics

• Median judgment length ~38338 words
• Includes panel decisions

Remedy patterns

• Grant of leave to file appeal out of time (1)
• Reconsideration of the assessments of VAT and Income Tax. (1)
• Reassessment of taxes not in dispute under a payment plan. (1)
• Reassessment of input VAT and output VAT. (1)
• Allow the Appellant to deduct expenditure incurred in the production of income (1)

Citation patterns

• Avg cited authorities/decision: 0.8
• Frequently applied statutes: Tax Procedures Act (62), Kenya Revenue Authority Act (60), Income Tax Act (45), Tax Appeals Tribunal Act (33), VAT Act (30)