On 17 July 2026, the Supreme Court delivered judgment on petition number E006 of 2025: Eliud Karanja Matindi v National Assembly and 4 Others (the Supreme Court Judgment).  

The Supreme Court  Judgment affirmed the Court of Appeal decision which held that section 13(2) of the Income Tax Act, Chapter 470 of the Laws of Kenya (the Income Tax Act) which allows the Cabinet Secretary for National Treasury and Economic Planning (the CS Treasury) to grant income tax exemptions through a gazette notice is constitutional.