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Commissioner of Inland Revenue v City Motor Service Limited Commissioner of Inland Revenue v Napier Motors Limited - [1969] NZLR 1010
$30.00
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Court of Appeal Wellington
19, 20 May; 1 July 1969
North P., Turner J., McCarthy J.
19, 20 May; 1 July 1969
North P., Turner J., McCarthy J.
Income tax — Objection to assessment — Motor spirits retailer — Contributions by whole-saler to improvements of retailer's property — Whether such payments income in hands of retailer — Land and Income Tax Act 1954, s. 88 (1) (a).