Read the full judgment text of HCIA 000008/2004 on BabelCite. This HCIA judgment was delivered on 9 September 2005.
1. This is an appeal by the Commissioner of Inland Revenue (“the Commissioner”) by way of case stated pursuant to section 69 of the Inland Revenue Ordinance, Cap.112 (“the Ordinance”) against the decision of the Board of Review (“the Board”).
Cited by 2 cases