Read the full judgment text of HCAL 40/2008 on BabelCite. This High Court CFI judgment was delivered on 22 February 2011.
1. This case has a rather long history. The Applicants are taxpayers who were assessed by the Commissioner of Inland Revenue in respect of their tax liabilities for several tax years: from 1993/94 to 1997/98. The assessments were made after due consideration of the representations made by the tax representative of the Applicants. The reasons for the assessment and the material considered by the Commissioner were fully set out in a written determination by the Deputy Commissioner of 3 November 20
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