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1 Boyle And The Yarde Kerri Group Tin Mines Ltd V Commissioner of Stamp Duties
2 Commissioner of Stamp Duties V Efa
10 An Appellant V Commissioner of Internal Revenue 55
70 other sections not shown
additional assessments agreement amended Appeal Commissioners appellant appellant's application assessment notice best of judgment Board of Inland Body of Appeal certificate certiorari chargeable income Commissioner of Income Companies Income Tax contended Court of Lagos decision deducted defendant company Demand Note duty Enugu evidence Exhibit fact Federal Board filed final and conclusive Finance Law Gold Coast grounds of appeal High Court Income Tax Act Income Tax Law Income Tax Ordinance Inland Revenue Inspector of Taxes issue jurisdiction learned counsel learned trial judge LEGISLATION CONSIDERED liability ment notice of assessment notice of refusal objection paid paragraph payment pence Personal Income Tax Personal Tax Law plaintiff pounds proceedings profits provisions referred Regional Tax Board registered post respect respondent return of income Rules sessment shillings Stamp Duties statement of claim submitted subsection Supreme Court tax assessed tax authority Tax Lagos tax-payer tion Western Nigeria writ of summons