NICE CHEER INVESTMENT LIMITED v COMMISSIONER OF INLAND REVENUE

Read the full judgment text of HCIA 8/2007 on BabelCite. This HCIA judgment was delivered on 28 June 2011.

1. This is an appeal by the taxpayer (“Taxpayer”) against the determination (“Determination”) of the Deputy Commissioner of Inland Revenue (“Deputy Commissioner”) in confirming the profits tax assessments for the years of assessment 2003/04 to 2005/06 issued to