Read the full judgment text of HCIA 4/2016 on BabelCite. This HCIA judgment was delivered on 12 October 2017.
1. This is an application by the Commissioner of Inland Revenue under s 69 of the Inland Revenue Ordinance (Cap 112) for leave to appeal from the decision of the Board of Review dated 8 July 2016, whereby the Board allowed the appeal of the taxpayer against the profits tax assessments for 1999/00 and 2002/03 to 2006/07. The underlying dispute is whether the taxpayer should be allowed to deduct a sum of approximately HK$156.6 million from its assessable profits as a provision for bad debt in the
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