Read the full judgment text of HCIA 000004/1979 on BabelCite. This HCIA judgment was delivered on 6 February 1980.
1. The Board of Review reversed the decision of the Commissioner of Inland Revenue upon a short point arising in relation to the outgoings and expenses which may be deducted from the assessable income for the purposes of salaries tax. By leave of the Chief Justice the Commissioner now appeals directly to this court.