Read the full judgment text of HCIA 000001/2008 on BabelCite. This HCIA judgment was delivered on 26 June 2008.
1. This is an appeal from a determination of the Deputy Commissioner of Inland Revenue (“the determination”) dated 22 October 2007. By consent the case has been transferred to this court pursuant to section 67 of the Inland Revenue Ordinance (“IRO”), Cap. 112, thereby bypassing the Inland Revenue Board of Review. The court’s task is to decide whether the determination was correct or not after consideration of fact and law. The appellant has the burden to show that the determination was wrong
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