Read the full judgment text of HCIA 000001/1976 on BabelCite. This HCIA judgment.
1. This is an appeal by the Commissioner of Inland Revenue by way of case stated from a decision of a Board of Review on an appeal against the confirmation by the Commissioner of an assessment of profits tax. The facts, in so far as they affect the principle of assessment, are not in dispute and are set out in the case stated. At the hearing of this appeal, counsel for the Commissioner asked for leave to put before me 3 documents showing the difference in method of computing profits by the Commi