Read the full judgment text of HCIA 000003/1986 on BabelCite. This HCIA judgment.
1. This is an appeal by case stated from a decision of the Board of Review (the Board) given on the 8th July 1985 which upheld assessments to profits tax for the years 1974/75 and 1975/76 made by the Commissioner of Inland Revenue (the Commissioner) under section 14 of the Inland Revenue Ordinance.