Read the full judgment text of CACV 135/2011 on BabelCite. This Court of Appeal judgment was delivered on 19 June 2012.
1. To J allowed an appeal by the taxpayer (respondent) against the determination by the Deputy Commissioner of Inland Revenue (‘the Commissioner’) (Appellant) which confirmed the assessor’s assessment that the taxpayer is liable for profits tax for the years 2003/04, 2004/05 and 2005/06 in respect of unrealized gains. The Commissioner now appeals.
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