Read the full judgment text of HCIA 000001/1973 on BabelCite. This HCIA judgment.
1. This is an appeal by the Commissioner of Inland Revenue by way of case stated from a decision of the Board of Review under section 69 of the Inland Revenue Ordinance in which decision the Board of Review upheld the Respondent's appeal from a determination of the Commissioner who in his turn had decided that gains made by the Respondent on the sale of three of the Respondent's properties No. 2 Staunton Street, Nos. 428-440 Queen's Road West and Nos. 376-388 Reclamation Street were chargeable t