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Commissioner of Inland Revenue v Europa Oil (NZ) Limited - [1971] NZLR 641

$30.00

Privy Council Wellington
16, 17, 18, 22, 23, 25, 29 June; 21 October 1970
Lord Donovan, Viscount Dilhorne, Lord Wilberforce, Lord Pearson and Sir Frank Kitto.
Income tax — Objections to assessments — Deduction for payment of full price for gasoline purchased disallowed — Part of price paid for share of refinery profits — Agreements not within s 108 — Land and Income Tax Act 1954, ss 108, 111.

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