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Glenharrow Holdings Ltd v Commissioner of Inland Revenue
Judgment date: 15/08/2007
Court: NZCA
Judge: Chambers, Robertson and Ellen France JJ
Citation:
[2007] NZCA 346;
[2008] 1 NZLR 222;
Catchwords: Taxation and revenue; Goods and services tax; Input tax credits; Disallowance;
Taxation and revenue; Tax avoidance; Input tax credits; Grossly inflated purchase price;