Commissioner of Inland Revenue v Asia Securities International Limited

Read the full judgment text of HCIA 000005/1990 on BabelCite. This HCIA judgment was delivered on 29 January 1991.

1. I have before me an appeal by way of case stated by the Commissioner of Inland Revenue (the Commissioner) from a decision of the Board of Review (the Board) dated the 5th September 1990 under s.69 of the Inland Revenue Ordinance (the Ordinance).