Loading... Please wait...
High Court Wellington
15 April; 25 August 1959
Hutchison A.C.J.
15 April; 25 August 1959
Hutchison A.C.J.
Revenue — Income tax — "Allowances" — Air-fares paid by Employer in Connection with Trip to England of Employee and His Wife — Air-fares not "Allowances", as Employee could not have converted them into Money — Land and Income Tax Act 1954, s. 88 (b).