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Inland Revenue, Commissioner of (NZ) v Mitsubishi Motors New Zealand Ltd
Judgment date: 3/10/1995
Court: UKPC
Judge: Lords Keith, Jauncey, Mustill, Nicholls and Hoffmann
Citation:
(1995) 17 NZTC 12,351;
(1995) 20 TRNZ 89;
(1995) 31 ATR 350;
(1995) 95 ATC 4711;
[1995] 3 NZLR 513;
[1995] 3 WLR 671;
[1996] AC 315;
Catchwords: Taxation and revenue; Deductions; Anticipated liabilities under unexpired warranties; Calculation of profits or gains derived from business;