Read the full judgment text of HCIA 1/2016 on BabelCite. This HCIA judgment was delivered on 27 April 2017.
1. This is the appeal by way of case stated of the Commissioner of Inland Revenue (“ the Commissioner ”) from the decision of the Board of Review (“ the Board ”) dated 20 October 2015 (“ the Oct 2015 decision ”). The Board (by majority decision) allowed the appeal of Perfekta Enterprises Ltd (“ the taxpayer ”) brought earlier against the Commissioner’s determination dated 19 May 2011 (“ the May 2011 determination ”).
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