Read the full judgment text of HCIA 000002/1971 on BabelCite. This HCIA judgment.
1. This is an appeal by way of case stated under s.69 of the Inland Revenue Ordinance from a decision of a Board of Review annulling an assessment which had been confirmed by the Commissioner of Inland Revenue (hereinafter referred to as "the Commissioner") against International Wood Products Ltd. (hereinafter referred to as "the taxpayer").