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https://www.scoop.co.nz/stories/BU0905/S00706/saha-v-the-commissioner-of-inland-revenue.htm


Saha v The Commissioner of Inland Revenue

A. Leave to appeal is granted.

B. The approved ground for appeal is whether s CG14(2) and/or s CG23(5) of the Income Tax Act 1994 applied to the forfeiture of the shares of the appellant.

Full leave judgment (PDF)