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Court of Appeal Wellington
28, 29 September; 15 December 1998
Richardson P, Gault, Henry, Blanchard and Tipping JJ
28, 29 September; 15 December 1998
Richardson P, Gault, Henry, Blanchard and Tipping JJ
Revenue — Income tax — Deductibility of expenditure on underground electrical reticulation system — Whether capital expenditure — Income Tax Act 1976, ss 101, 104, 106(1)(a) and 108(1).