Read the full judgment text of HCIA 000002/2005 on BabelCite. This HCIA judgment was delivered on 9 May 2005.
1. The appellant, Zeta Estates Limited, appeals by way of Case Stated from a decision of the Inland Revenue Board of Review (“the Board”) dated 25 August 2004 whereby the Board dismissed the appellant’s appeal from the determination of the Acting Commissioner of Inland Revenue dated 23 October 2003. By that determination, the Commissioner confirmed various assessments or additional assessments for the years 1998/1999 to 2001/02. The effect of the determination was to uphold the disallowance fr