Read the full judgment text of CACV 000088/1990 on BabelCite. This Court of Appeal judgment.
1. This is the judgment of the court on an appeal from a judgment of Godfrey J given on 9th April 1990 in favour of the Commissioner of Inland Revenue ("The Commissioner") on his appeal, by way of Case Stated, from the determination of the Board of Review that HK-TVB International Ltd ("the taxpayers") were not liable to profits tax assessed for the years 1980-81 to 1983-84 pursuant to section 14 of the Inland Revenue Ordinance (Cap 112)