Read the full judgment text of DCCC 961/2009 on BabelCite. This District Court judgment was delivered on 8 November 2010.
1. The Defendant is convicted of 4 charges of wilfully with intent to evade Salaries Tax for 4 respective accounting years, namely for 2002/03, 2003/04, 2004/05 and 2005/06 contrary to section 82(1)(a) of the Inland Revenue Ordinance, Cap. 112. He had understated income of $1,080,000 in total out of which the tax undercharged was $194,854. The details are as follows:
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