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Fiji Islands - Court of Appeal Digest 1991-2000 - Partnership |
FIJI COURT OF APPEAL
INDEX AND DIGEST
1991 – 2000
MICHAEL DISHINGTON SCOTT B.A. (Lond.)
Of Gray’s Inn, Judge of the High Court of Fiji
PARTIES
SUBJECT
DESCRIPTION
FCA
NO.
PAGE
NO.
Commissioner of Inland Revenue v Barrie Nelson Sweetman
PARTNERSHIP
Theft of trust funds -solicitor partner reimbursing clients -whether reimbursement payments made "wholly & exclusively " for purpose of taxpayer's profession - whether expenditure revenue or capital - Income Tax Act Ss.19(b)&(1)- Partnership Act (Cap.248) - Section 12,13 - appeal allowed.
2/94
94/204
Commissioner of Inland Revenue v Dennis Julius Williams
PARTNERSHIP
See 94/204 above
24/93
94/220
Sohan Singh & Others v Bhan Singh
PARTNERSHIP
Application of ss.43 and 45 of the Partnership Act (Cap 248)- whether any allowance made for goodwill - Court of Appeal Rules Rule 15(3)- importance of well formulated Appeal Notice with precise grounds of appeal.
48/94
96/65
© Michael Dishington Scott 2000
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