<a href="findrulings.php?searchval=DATE-BAH, J.A.&judgementtype=Presiding Judge"  class=judge>DR. DATE-BAH JSC</a>:
Introduction
The central issue in this case is the meaning to be given to the expression “educational
institution of a public character” within the context of the Income Tax Act 1975 (SMCD
5) and the Internal Revenue Act, 2000 (Act 592). Unfortunately, the Court of Appeal
wrongly characterised this central issue in terms of whether the plaintiff school qualifies
as a public school.