DEDUCTIBLE EXPENDITURE UNDER THE PETROLEUM PROFITS TAX ACT: Shell Petroleum Development Company v. FBIR

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dc.contributor.authorSANNI, A.O
dc.date.accessioned2020-05-30T18:54:31Z
dc.date.available2020-05-30T18:54:31Z
dc.date.issued2001
dc.description.abstractThe case of Shell Petroleum Development Company v Federal Board of Inland Revenue typifies the usual contest of claims between the taxpayer and the tax authority over deductible expenses. The case is significant in many respects. First and foremost, it is the first pronouncement ever by the Supreme Court on the provisions of the Petroleum Profits Tax Act, as amended. Second, it is the only tax case decided by the court after the Marina Nominees Ltd. v. FBIR since 1986, a space of ten years apart. Third, it is one of the few cases that have gone through the entire stages of the tax appeal process from the Federal Body of Appeal Commissioners to the Supreme Court. Fourth, the case was a battle royale fought by the parties for almost two decades.en_US
dc.identifier.citationSanni, A.O (2001) DEDUCTIBLE EXPENDITURE UNDER THE PETROLEUM PROFITS TAX ACT: Shell Petroleum Development Company v. FBIR. IV (Issue 1) 1-128. Faculty of Law, Lagos State Universityen_US
dc.identifier.urihttps://ir.unilag.edu.ng/handle/123456789/8346
dc.language.isoenen_US
dc.publisherFaculty of Law, Lagos State Universityen_US
dc.subjectDEDUCTIBLE EXPENDITURE UNDER THE PETROLEUM PROFITS TAX ACTen_US
dc.subjectShell Petroleum Development Company v. FBIRen_US
dc.titleDEDUCTIBLE EXPENDITURE UNDER THE PETROLEUM PROFITS TAX ACT: Shell Petroleum Development Company v. FBIRen_US
dc.title.alternativeLASU LAW JOURNALen_US
dc.typeArticleen_US
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