The primary purpose of the requirement that counsel should indicate from which of the grounds of an appeal issues raised in their brief of argument are derived, is to narrow and specifically identify the grounds from which such issues were distilled so as to readily show if they are valid and competent issues derived from competent grounds of the appeal. With the clear and express indication of the grounds of the appeal from which the two (2) issues raised in the Appellant’s brief, are distilled, the issues cannot reasonably be said to have been formulated from the other grounds not indicated in the issues. Beyond argument, the law still remains that grounds of appeal from which no issue was distilled or formulated (or indicated to have been distilled) are deemed abandoned.
– Garba, JCA. Dunlop v. Gaslink (2018)