Jephthahe Njagi Beta
Read this first — limitations.
- Patterns reflect published decisions only.
- This is not an assessment of private character, integrity or bias.
- Outcome distributions are per case-type and not comparable across courts/years.
- Based on 2 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Activity
Published decisions from 2023 to 2023; busiest year 2023 (2 decisions).
Documented outcomes by case type
- Tax Appeal: Affirmed the decision of the Commissioner of Domestic Taxes (1); Appeal upheld, GPR of 5.6% and disallowance of input VAT are (1)
Counts are per published decision as classified by AI; not comparable across courts or years.
Most-cited legislation
- VAT Act (2)
- Tax Procedures Act (2)
- Kenya Revenue Authority Act (2)
- Company's Act (1)
Writing characteristics
- Too few decisions to characterize writing structure
Remedy patterns
- Reassessment of taxes not in dispute under a payment plan. (1)
- Reassessment of input VAT and output VAT. (1)
Sample decisions
ICEA Lion Life Assurance Ltd v Commissioner of Domestic Taxes (Tax Appeal 463 of 2022) [2023] KETAT 142 (KLR) (17 March 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 142 (KLR) · 17 March 2023
Samrose Enterprises Limited v Commissioner of Investigations and Enforcement (Appeal 128 of 2021) [2023] KETAT 165 (KLR) (10 February 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 165 (KLR) · 10 February 2023