Europa Oil (NZ) Ltd v Commissioner of Inland Revenue (Note) - [1976] 1 NZLR 563

Income tax — Case stated — Extent of the powers of the court in respect thereof — Deductible expenses and losses incurred in gaining or producing assessable and non-assessable income — Land and Income Tax Act 1954, ss 20, 32(10), 110A(2) and 111(b); Inland Revenue Department Amendment Act 1960, s 20.

Courts — Court of Appeal — Appellate jurisdiction — Power to make orders which ought to have been made — Power to remit to Supreme Court for finding on a new point — Exercise of power to receive further evidence — Judicature Act 1908, s 66; Court of Appeal Rules 1955, RR 36, 42.