Read the full judgment text of HCIA 000007/1989 on BabelCite. This HCIA judgment was delivered on 22 February 1990.
1. This is an appeal by the Commissioner of Inland Revenue by case stated under section 69 of the Inland Revenue Ordinance, Cap. 112 ("the Ordinance") from a decision dated 7th October 1988 of the Board of Review allowing an appeal by the County Shipping Co. Ltd. ("the Taxpayer") against an assessment to profits tax for the year 1985/1986. The appeal has reached this Court direct by reason of the "leap-frog" order dated 13th September 1989 made by power, J. A. pursuant to section 69A of the Ordi