Read the full judgment text of HCIA 000004/2002 on BabelCite. This HCIA judgment was delivered on 20 January 2004.
1. This is an appeal under section 69 of the Inland Revenue Ordinance, cap.112 ("IRO"), by way of case stated by Mr So Kai-tong Stanley ("the appellant") against the decision of the Inland Revenue Board of Review ("the Board") in respect of two assessments of profits tax as determined by the Acting Deputy Commissioner of Inland Revenue ("the Commissioner").