SINGH v THE COMMISSIONER OF INLAND REVENUE [2017] NZCA 497

SINGH v THE COMMISSIONER OF INLAND REVENUE [2017] NZCA 497

The Court dismissed the appeal on the basis that the appellants did not establish error in the Commissioner’s decision, and awarded costs to the respondent on a Band A standard appeal basis with usual disbursements.

Source-derived case information.

Citation
[2017] NZCA 497
Parties
First Appellant: Veena Singh; Second Appellant: Yagashwar Singh; Respondent: The Commissioner of Inland Revenue
Court
Court of Appeal
Jurisdiction
New Zealand
Judgment Date
1 November 2017
Procedural Posture
Appeal / Judgment (court of Appeal)
Outcome
Appeal dismissed
Legal Topics
Income Tax, Tax Assessment, Costs
Tax Law Administrative Law Appeals Income Tax Tax Assessment Costs

Source-derived case record

Summary, issues, holding and outcome

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Parties

Veena Singh

First Appellant

Yagashwar Singh

Second Appellant

The Commissioner of Inland Revenue

Respondent

Procedural Posture

Appeal / Judgment (court of Appeal)

Legal Issues

  1. 1 Whether the appellants' appeal against the Commissioner of Inland Revenue should be allowed
  2. 2 Whether costs should be awarded to the respondent

Ratio Decidendi

The Court dismissed the appeal on the basis that the appellants did not establish error in the Commissioner’s decision, and awarded costs to the respondent on a Band A standard appeal basis with usual disbursements.

Court Disposition

Appeal dismissed

Orders

  • The appellants must pay the respondent costs for a standard appeal on a band A basis and usual disbursements.