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Court of Appeal Wellington
26 September; 18 October 1933
Myers CJ; Reed J; Ostler J
26 September; 18 October 1933
Myers CJ; Reed J; Ostler J
Revenue — Income-tax — Deductions — "Interest" — Interest paid on Money used to earn Non-assessable Income — Not deductible — When Appeal from Commissioner's Decision will lie — Land and Income Tax Act, 1923, s 80 (1) (h), (2).