Read the full judgment text of HCAL 18/2011 on BabelCite. This High Court CFI judgment was delivered on 18 May 2012.
1. On 31 March 2011, the four applicants in these proceedings, Canray International Limited (“A1”), Cashmaster Profits Limited (“A2”), Liang Shing Industries (HK) Limited (“A3”) and Lucky Port Trading Limited (“A4”) (collectively “the Applicants”) sought leave to apply for judicial review against the Commissioner for Inland Revenue (“the Commissioner”) in respect of the conduct of the Inland Revenue Department (“the IRD”) relating to profits tax assessments issued against the Applicants in respe
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