Read the full judgment text of HCIA 1/2004 on BabelCite. This HCIA judgment was delivered on 8 November 2006.
1. This is an appeal by the Commissioner of Inland Revenue (the “Commissioner”) and a cross-appeal by the taxpayer, Common Empire Limited (the “Taxpayer”), by way of a case stated against the decision of the Board of Review (the “Board”) in B/R 103/02 and D13/03 dated 10 May 2003 pursuant to section 69 of the Inland Revenue Ordinance (Cap 112). The Commissioner’s appeal was heard and judgment was handed down on 17 January 2006. The present hearing is in respect of the Taxpayer’s cross-appeal.
Cited by 7 cases · Cites 1 case