Gashindi Gashindi Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2023 (8 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed (4); The Tribunal set aside the tax assessments for VAT and Withh (1); Affirmed the Respondent's review decision (1); The appeal is dismissed. (1)

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

Most-cited legislation

• Income Tax Act (3)
• Tax Procedures Act (3)
• VAT Act, 2013 (2)
• Finance Act 2016 (1)
• Finance Act 2019 (1)
• EACCMA (1)
• Section 235(1) of EACCMA (1)
• Kenya-South Africa Double Tax Agreement (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (6), Appeal from the Respondent's review decision (1), Appeal from a decision of the Commissioner of Domestic Taxes (1)
• [Tax Appeal] outcomes — Affirmed: 4/14, The Appeal is invalid and the Tribunal proceeds to strike out the appeal and order each party to bear their own costs.: 1/14, Affirmed the Respondent's review decision: 1/14, The Tribunal set aside the tax assessments for VAT and Withholding Tax for the years 2016 to 2017.: 1/14

Writing characteristics

• Median judgment length ~49155 words
• Includes panel decisions

Remedy patterns

• The Appellant is entitled to a refund of excess input tax. (1)

Citation patterns

• Avg cited authorities/decision: 1.1
• Frequently applied statutes: Income Tax Act (3), Tax Procedures Act (3), VAT Act, 2013 (2), Tax Appeal Act (1), Tax Appeals Tribunal Act (1)