Militant fighters stormed the base at Sasawa village, some 45 kilometres from the Yobe state capital, Damaturu, on Tuesday, in the third such attack on the military in two weeks.
The Nigerian Army has confirmed the attack and said only there were "casualties on both sides".
But a military source said: "So far, 15 bodies of soldiers killed in the attack at Sasawa have been recovered, including that of an officer.
"Seven more bodies were found in the course of search and rescue operations by 27 Brigade and 233 Battalion. More (soldiers) are still missing and their fate is unknown."
According to the SITE Intelligence Group, the raid was claimed by the Islamic State's West Africa Province (ISWAP).
That indicates fighters loyal to Abu Mus'ab al-Barnawi were responsible. IS designated al-Barnawi leader of the group last year instead of long-time figurehead Abubakar Shekau.
The al-Barnawi faction is known to have been operating just across the border in Borno state and has been blamed for a number of similar raids.
Tuesday's attack in Yobe also saw Boko Haram fighters seize grain from food stores in the village after a six-hour firefight with troops.
Security analysts have suggested the increase in attacks on military posts is linked to the end of the rainy season plus the need to restock depleted supplies of food and weapons.
Disclaimer: No Business Standard Journalist was involved in creation of this content
You’ve reached your limit of {{free_limit}} free articles this month.
Subscribe now for unlimited access.
Already subscribed? Log in
Subscribe to read the full story →
Smart Quarterly
₹900
3 Months
₹300/Month
Smart Essential
₹2,700
1 Year
₹225/Month
Super Saver
₹3,900
2 Years
₹162/Month
Renews automatically, cancel anytime
Here’s what’s included in our digital subscription plans
Exclusive premium stories online
Over 30 premium stories daily, handpicked by our editors


Complimentary Access to The New York Times
News, Games, Cooking, Audio, Wirecutter & The Athletic
Business Standard Epaper
Digital replica of our daily newspaper — with options to read, save, and share


Curated Newsletters
Insights on markets, finance, politics, tech, and more delivered to your inbox
Market Analysis & Investment Insights
In-depth market analysis & insights with access to The Smart Investor


Archives
Repository of articles and publications dating back to 1997
Ad-free Reading
Uninterrupted reading experience with no advertisements


Seamless Access Across All Devices
Access Business Standard across devices — mobile, tablet, or PC, via web or app
