Commissioner of Inland Revenue v. Perfekta Enterprises Ltd

Read the full judgment text of CACV 115/2017 on BabelCite. This Court of Appeal judgment was delivered on 25 June 2018.

1. Page 2, 6 th to 7 th line of paragraph 1.3 in Part I:-

Cited by 4 cases · Cites 1 case

Case No.CACV 115/2017[2018] HKCA 301
Court
Court of Appeal
Date25 Jun 2018
Judge
Case Document
100%Judiciary

CACV 115/2017

[2018] HKCA 301

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF APPEAL

CIVIL APPEAL NO. 115 OF 2017

(ON APPEAL FROM HCIA NO. 1 OF 2016)

________________________

BETWEEN    
  COMMISSIONER OF INLAND REVENUE Appellant
  and  
  PERFEKTA ENTERPRISES LIMITED Respondent

________________________

Before : Hon Cheung, McWalters JJA and G Lam J in Court
Date of Corrigendum : 25 June 2018

________________________

C O R R I G E N D U M

________________________

Kindly note the following correction in the Judgment dated 1 June 2018 :-

1.Page 2, 6th to 7th line of paragraph 1.3 in Part I:-

“1.3 … The Commissioner appealed by way of case stated to Chung J …”

should read as

“1.3 … The Commissioner and the taxpayer appealed by way of case stated to Chung J ...”

Dated this 25th day of June 2018

  (Chunkin Leung)
  for Registrar, High Court