<p style="text-align: justify"><strong><u>ABBA BELLO MOHAMMED, JCA (Delivering the Leading Judgment): </u></strong>This appeal is against the final judgment of the Federal High Court, Abuja Division delivered by Hon. Justice Taiwo O. Taiwo on the 15th of December, 2021 wherein the trial court entered judgment in favour of the Respondents. The judgment of the trial court is at pages 265 – 296 of the Record of Appeal. Dissatisfied with the judgment, the Appellant brought this appeal vide a Notice of Appeal filed on 28th February, 2022, which is at pages 297 – 304 of the Record of Appeal.</p><p style="text-align: justify">As Plaintiffs, the Respondents filed an originating summons against the Appellant seeking for the determination of the following questions:</p><ol><li><p style="text-align: justify">Having regards to the clear, lucid and unambiguous provisions of the Federal Inland Revenue Service (Establishment) Act, 2007, Cap F36, LFN, 2004, Juxtaposed to read together with the provisions of the Industrial Development (Income Tax Relief) Act, Cap 17 LFN 2004 and the Nigerian Investment Promotion Commission Act, Cap…</p></li></ol>