Rip, T.CJ.:—The appellant, Kodandaraman Balasubramanian, appeals from an income tax assessment, notice of which is dated June 30, 1988, pursuant to subsection 227(10) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72, c.

Dussault, T.C.J. [Translation]: —

Lamarre Proulx, T.C.J.:—The appellant instituted an appeal in respect of the reassessments by the respondent Minister of National Revenue for the 1984 and 1985 taxation years.

Sobier, T.C.J.:—The appellant appeals the reassessment by the respondent for his 1981 taxation year whereby the respondent disallowed a deduction of $11,000 as an inventory write-down. This write-down was based on the appellant's assertion that his share of the

Mogan, T.CJ.:— This is an appeal from an assessment issued under subsection 227.1(1) of the Income Tax Act, R.S.C. 1952, c. 148 (am. S.C. 1970-71-72,

Lamarre Proulx, T.CJ.:—The appellant is appealing the assessment of income tax made by the respondent, the Minister of National Revenue, for the year 1988.

Bonner, T.C.J.:—At issue in this case is the method of computation of the income of a taxpayer whose business it is to buy, sell, lease and service products in cases in which that taxpayer sells such products after having leased or used them