Read the full judgment text of HCIA 000001/2002 on BabelCite. This HCIA judgment was delivered on 29 July 2002.
1. The Commissioner of Inland Revenue stated a case for the opinion of the Court against the Board of Review which by a majority of two to one allowed the appeal of the respondent taxpayer against the assessment of profits tax in the sum of HK$6,860,124 for four years of assessment from 1992/93 to 1995/96.