Read the full judgment text of HCIA 000002/1997 on BabelCite. This HCIA judgment was delivered on 30 June 1998.
1. This is an Appeal by way of case stated brought under section 69 of the Inland Revenue Ordinance (" the Ordinance") against a decision of the Board of Review ("the Board") given on 10th July 1996. The taxpayer in question is a New Jersey corporation named Emerson Radio Corporation ("the Taxpayer") and the Appeal is brought on its behalf by its wholly owned Hong Kong subsidiary, Emerson Radio (Hong Kong) Limited ("the Hong Kong Company").