Read the full judgment text of HCIA 000007/2004 on BabelCite. This HCIA judgment was delivered on 29 March 2006.
1. This was an appeal by way of case stated under the provisions of section 69 of the Inland Revenue Ordinance Cap. 112 (“the Ordinance”). The decision of the Board, dated 28 October 2003, was in respect of the appellant’s appeal from the determination of the Acting Commissioner relating to additional profits tax assessment in respect of 4 types of income. An order was made by one of the members of this court on 22 February 2005 that the Board should set out fully the facts of the case. At th
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