Read the full judgment text of HCAL 874/2021 on BabelCite. This High Court CFI judgment was delivered on 25 January 2022.
1. The applicant, Ubiquiti Networks International Limited (“Company”) files tax returns with the Hong Kong Inland Revenue Department (“IRD”). On 17 January 2017, the Company submitted its profits tax return (“Return”) for the year of assessment 2014/15 (“Y/A 2014/15”), with a set of Audited Financial Statements and Directors’ Report, which covered the period from 1 July 2013 to 30 June 2014.
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