City Motor Service Limited v Commissioner of Inland Revenue - [1968] NZLR 780

Income tax — Objection to assessment — Motor spirits retailer — Improvements to retailer's property undertaken and paid for by petrol wholesaler — Improvements designed to establish satisfactory conditions preliminary to the marketing of the wholesaler's product by the retailer — Whether value of the improvements income in the hands of the retailer — Land and Income Tax Act 1954, ss. 2, 88 (1) (a).