Read the full judgment text of HCIA 000003/2005 on BabelCite. This HCIA judgment was delivered on 29 September 2005.
1. This is an appeal by the Appellant by way of case stated pursuant to section 69 of the Inland Revenue Ordinance (Cap 112) against the decision D60/04 of the Board of Review (the “Board”) dated 11 March 2005, dismissing his appeal against the determination of the Deputy Commissioner of Inland Revenue (the “Respondent”) dated 20 April 2004. By that determination, the Respondent increased the Appellant’s additional salaries tax assessment for the year of assessment 1994/95, reduced his addition