Ngugi Ngugi 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 4 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Documented reasoning patterns
- Most common procedural postures: Application for extension of time and leave to appeal (1), Appeal from a decision disallowing VAT refund (1), Application for extension of time to file appeal (1)
- [Tax Appeal] outcomes — Leave to appeal granted: 1/4, Appeal dismissed: 1/4, The application was allowed.: 1/4, Affirmed the Respondent's decision: 1/4
Writing characteristics
- Median judgment length ~33359 words
- Includes panel decisions
Remedy patterns
- Leave to appeal granted (1)
Citation patterns
- Avg cited authorities/decision: 2.0
- Frequently applied statutes: VAT Act 2013 (1), Tax Procedures Act (1), EACCMA (1)
Sample decisions
Weston Hotels Limited v Commissioner of Domestic Taxes (Miscellaneous Application 176 of 2021) [2022] KETAT 1142 (KLR) (25 March 2022) (Ruling)
Tax Appeals Tribunal · [2022] KETAT 1142 (KLR) · 25 March 2022
Techno Relief Services Limited v Commissioner for Domestic Taxes (Tax Appeal 285 of 2021) [2022] KETAT 1168 (KLR) (Appeals) (19 April 2022) (Judgment)
Tax Appeals Tribunal · [2022] KETAT 1168 (KLR) · 19 April 2022
Dallais Construction Limited v Commissioner of Domestic Taxes (Miscellaneous Application 265 of 2022) [2023] KETAT 210 (KLR) (Civ) (5 May 2023) (Ruling)
Tax Appeals Tribunal · [2023] KETAT 210 (KLR) · 5 May 2023
Baraka Kenya Limited v Commissioner of Customs & Border Control (Appeal 419 of 2022) [2023] KETAT 586 (KLR) (29 June 2023) (Judgment)
Tax Appeals Tribunal · [2023] KETAT 586 (KLR) · 29 June 2023