Read the full judgment text of CACV 21/1999 on BabelCite. This Court of Appeal judgment was delivered on 16 February 2000.
1. These appeals come to the court by way of a case stated for its opinion by a Board of Review under section 69 of the Inland Revenue Ordinance, Cap. 112 ("the Ordinance"). The questions raised by the stated case were answered by Cheung J in favour of the taxpayers (Secan Limited and Ramon Limited); and from his decision, the Commissioner of Inland Revenue now appeals.
Cited by 1 case · Cites 3 cases