Read the full judgment text of CACV 203/1991 on BabelCite. This Court of Appeal judgment.
1. This is an appeal by the Commissioner of Inland Revenue ("the Commissioner") from an order dated 9th November 1991 of Godfrey, J. upon a case stated by the Board of Review ("the Board") under section 69 of the Inland Revenue Ordinance, Cap. 112 ("the Ordinance") whereby he dismissed an appeal by the Commissioner against a decision of the Board given on 10th March 1989 in favour of Chinachem Finance Company Limited ("the Taxpayer") upon a controversy relating to the computation of profits for