Court of Appeal Wellington
8, 9 March; 21 July 1971
North P, Turner and Haslam JJ
8, 9 March; 21 July 1971
North P, Turner and Haslam JJ
Income Tax — Objections to assessment — Interpretation — Whether transaction was void — Effect of void transaction — Income Tax Act 1954, s 108.
Income Tax — Assessable income — Expenses and deductions — Income Tax Act 1954, s 111.
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