Elishah Farah Beta

Main subject areas

Activity

Published decisions from 2021 to 2021; busiest year 2021 (10 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (6); Appeal allowed, Respondent's assessment notice set aside (1); The Appeal succeeds in part. (1); The Appellant's appeal is dismissed. (1)

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

Most-cited legislation

• Tax Procedures Act, 2015 (3)
• Value Added Tax Act, 2013 (2)
• Fair Administrative Actions Act (1)
• Tax Appeals Tribunal Act (1)
• VAT Act 2013 (1)
• Second Schedule to the VAT Act (1)
• Kenya Revenue Authority Act, Cap 469 (1)
• Income Tax Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (2), Appeal from a Tax Assessment (1), Appeal from a default assessment (1)
• [Tax Appeal] outcomes — Appeal dismissed: 6/10, Appeal allowed, Respondent's assessment notice set aside: 1/10, The Appeal is allowed.: 1/10, The Appellant's appeal is dismissed.: 1/10

Writing characteristics

• Median judgment length ~35925 words
• Includes panel decisions

Remedy patterns

• Set aside the Respondent's assessment notice (1)
• Set aside the Respondent's Corporation Tax, Withholding Tax and VAT assessments. (1)
• Proceed to review the Appellant’s records and issue appropriate tax assessments. (1)
• Fresh and revised VAT Assessments (1)
• Costs to be borne by each party (1)

Citation patterns

• Avg cited authorities/decision: 0.8
• Frequently applied statutes: Tax Procedures Act, 2015 (3), Value Added Tax Act, 2013 (2), Tax Appeals Tribunal Act (1), Income Tax Act (1), Value Added Tax Act (1)