Read the full judgment text of CACV 357/2023 on BabelCite. This Court of Appeal judgment was delivered on 17 October 2024.
1. Patrick Cox Asia Limited (“ PCAL ”) objected to being assessed to profits tax in respect of certain income for the four years of assessment from 2009/10 to 2012/13. Its appeal was rejected by the Board of Review (“ Board ”) in a decision dated 17 March 2023 (“ Decision ”). [1] PCAL’s further appeal in point of law to the Court of First Instance was dismissed by Cheng J in her judgment dated 19 October 2023 (“ Judgment ”). [2] From the Judgment PCAL now appeals to this court. The issues ra
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