Read the full judgment text of HCAL 000114/2005 on BabelCite. This High Court CFI judgment was delivered on 30 November 2006.
1. In these proceedings, the applicant seeks to challenge by way of judicial review two decisions of the Commissioner of Inland Revenue (“the Commissioner”) in connection with its profits tax liability for the years of assessment 1994/95 to 2000/01. The decisions that were set out in the Form 86A are as follows:
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