Read the full judgment text of HCMP 1355/2021 on BabelCite. This High Court CFI judgment was delivered on 30 December 2021.
1. In paragraph 3 at pages 3S to 4C, “… If the former, they can be deducted from the appellant’s profits tax liability: sections 16 and 17(1)(c) of the Inland Revenue Ordinance, Cap 112. If the latter, they cannot.” should read “… If the former, they cannot be deducted from the appellant’s profits tax liability: sections 16 and 17(1)(c) of the Inland Revenue Ordinance, Cap 112. If the latter, they can .”
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