Read the full judgment text of HCIA 000002/1969 on BabelCite. This HCIA judgment was delivered on 21 January 1970.
1. This is a case stated from a decision of the Board of Review constituted under Part XI of the Inland Revenue Ordinance allowing an appeal against an assessment for salaries tax for the year of assessment 1968/9. The tax-payer complained of the inclusion as part of his income of a sum of $559.30 received by him from his employers representing a refund of toll charges and the reimbursement of part of his travelling expenses.