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Best Children International School Limited V Federal Inland Revenue Service: The Court Of Appeal’s Decision On The Taxation of educational institution
The Court of Appeal (CA) sitting in Abuja on 11 December 2018, delivered its judgment in the case between Best Children International School (BCIS) also referred to as the Appellant and Federal Inland Revenue Service (FIRS) also referred to as the Respondent. The Appeal Court resolved the case in favour of the Respondent and held that BCIS failed to prove that it is an educational institution and can benefit from tax exemption as provided under Section 23(1)(c) of Companies Income Tax Act (CITA) Cap C21 Laws of Federation of Nigeria (LFN) 2004.

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