Read the full judgment text of HCIA 000001/1985 on BabelCite. This HCIA judgment.
1. This appeal is brought by the appellants, Sinolink Overseas Limited (the company) against a determination of the Respondent under section 64 of the Inland Revenue Ordinance (Cap.112) dated 3rd December 1984 to confirm an additional profits tax assessment raised against the company in respect of what are called its profits on "off-shore sales" for the year 1981/1982.