Abdulahi Diriye 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 3 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 2024 to 2025; busiest year 2025 (2 decisions).
Documented outcomes by case type
- Tax Appeal: The Appeal is partially allowed. (1); The Appellant is granted leave to file its Supplementary Sta (1); The appeal is allowed. (1)
Counts are per published decision as classified by AI; not comparable across courts or years.
Most-cited legislation
- Pharmacy and Poisons Act, Cap 244 of the laws of Kenya (1)
- EACCET (1)
Documented reasoning patterns
- Most common procedural postures: Appeal from a decision of the Commissioner of Customs & Border Control (1), Appeal from a decision of the Commissioner of Domestic Taxes (1), Appellant seeks leave to amend pleadings to include additional evidence (1)
- [Tax Appeal] outcomes — The appeal is allowed.: 1/3, The Appeal is partially allowed.: 1/3, The Appellant is granted leave to file its Supplementary Statement of Facts with the proposed additional documents: 1/3
Writing characteristics
- Median judgment length ~37230 words
- Includes panel decisions
Remedy patterns
- The Appellant bears its own costs. (1)
Citation patterns
- Avg cited authorities/decision: 1.7
- Frequently applied statutes: Pharmacy and Poisons Act, Cap 244 of the laws of Kenya (1), EACCET (1)
Sample decisions
Harleys Limited v The Commissioner of Customs & Border Control (Appeal 244 of 2021) [2024] KETAT 165 (KLR) (9 February 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 165 (KLR) · 9 February 2024
Guanxi Hydroelectric Construction Bureau Kenya Limited v Commissioner of Domestic Taxes (Appeal E1104 of 2024) [2025] KETAT 341 (KLR) (27 August 2025) (Judgment)
Tax Appeals Tribunal · [2025] KETAT 341 (KLR) · 27 August 2025
Martha Mbugua & Associates LLP v Commissioner Legal Services & Board Coordination (Tax Appeal E103 of 2025) [2025] KETAT 356 (KLR) (3 October 2025) (Ruling)
Tax Appeals Tribunal · [2025] KETAT 356 (KLR) · 3 October 2025