Read the full judgment text of HCIA 2/2017 on BabelCite. This HCIA judgment was delivered on 28 July 2020.
1. This is the Appellant/Taxpayer’s appeal under s 69(1) of the Inland Revenue Ordinance, Cap 112 (“ the IRO ”) against the decision (“ the Decision ”) of the Board of Review (“ the Board ”) dated 17 January 2017, whereby the Board confirmed the additional profits tax assessments for the years of assessment 2009/10, 2010/11 and 2011/12 (“ the Assessments ”) issued by the Commissioner to the Taxpayer.
Cited by 5 cases