(1971) JELR 39945 (SC)    

Supreme Court  ·  SC.40/1971 ·  2 Jul 1971 ·  Nigeria
IAN LEWIS Justice of The Supreme Court of Nigeria UDO UDOMA Justice of The Supreme Court of Nigeria ATANDA FATAYI-WILLIAMS Justice of The Supreme Court of Nigeria
Core Terms Beta
companies income tax act
high court
federal board of inland revenue
learned trial judge
honourable court
chief inspector of taxes
order of certiorari
wrong question
following terms
full sum receivable
notice of appeal
order of prohibition
payment of the said income tax
proper case
11th day of january
alitalia airlines ltd.
assessment basis of this airlines company
board of appeal commissioners
contention of chief williams
decision of the respondent
draw attention
excess of jurisdiction
final determination of this matter
foreign companies
further order
inland revenue
interested parties
italian company
judgment of the court
letter of assessment
nigerian companies income tax act
nigerian income tax
nigerian total earnings
original erroneous grant of an order
revised notices of assessment
rules of the supreme court
take notice
tax assessments
total revenue
trial judge
whole aspects of the matter

LEWIS, J.S.C. (Delivering the Judgment of the Court): The appellants before us, Alitalia Airlines Ltd., are an Italian company having a branch in Nigeria and which operates the business of transport by air in many parts of the world including Nigeria. There had been correspondence between the appellants and the Chief Inspector of Taxes acting for the respondents, the Federal Board of Inland Revenue, about tax assessments on the Nigeria Branch of the appellants in respect of 1961/62 -1969/70 assessments and the Chief Inspector of Taxes had finally on the 5th of May, 1970 sent a letter of assessment in the following terms


Alitalia Airlines Limited (Nigeria Branch)

1961/62 - 1969/70 Assessments

I refer to your letter of 7th April, 1970 in which you have proved that section 19(2) of the Companies Income Tax Act, 1961, is not applicable to the above-named client's case and have to detail hereunder the assessment basis of this Airlines Company for the years of assessment 1961/6…

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