Read the full judgment text of CACV 113/2011 on BabelCite. This Court of Appeal judgment was delivered on 8 March 2012.
1. The Commissioner of Inland Revenue (‘the Commissioner’), by 25 property tax and profits tax assessments (they are sometimes referred to as the notices of assessment in the proceedings), assessed Mr Chan Chun Chuen (‘the taxpayer’) to be liable to property tax in the sum of $631,784 and profits tax in the sum of $330.24 million.
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