I am with Amazon69 here.
And @Ron: I can confirm over-tightening is not the cause. Nor does a film of oil on the rubber seal when installing the filter avoid the problem.
The problem is a lack of elbow room in the late model B20 with twin carbs and twin exhaust downpipes. Not to mention the presence, in a RHD car, of the steering column on that side of the engine, between the underside of the carbs and the oil filter. In other words: simply too much hardware crammed into too little space.
For me the solution was:
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