Nice Cheer Investment Ltd v. Commissioner of Inland Revenue

Read the full judgment text of CACV 135/2011 on BabelCite. This Court of Appeal judgment was delivered on 19 June 2012.

Cites 1 case

Case No.CACV 135/2011
Court
Court of Appeal
Date19 Jun 2012
Judge
Case Document
100%Judiciary

CACV 135/2011

IN THE HIGH COURT OF THE

HONG KONG SPECIAL ADMINISTRATIVE REGION

COURT OF APPEAL

CIVIL APPEAL NO. 135 OF 2011

(ON APPEAL FROM HCIA No. 8 of 2007)

________________________

BETWEEN

NICE CHEER INVESTMENT LIMITED Respondent
and
COMMISSIONER OF INLAND REVENUE Appellant

________________________

Before : Hon Cheung, Hartmann and Fok JJA in Court

Date of Hearing: 22-23 May 2012

Date of Judgment: 19 June 2012

________________________

C O R R I G E N D A

________________________

Kindly note the following corrections in the Judgment dated 19 June 2012: -

Paragraph 25, line 2 the word “minor” should read as “mirror”; and

Paragraph 28, the last sentence should read as: ‘I would also order on a provisional basis that the taxpayer should have the costs of the appeal together with certificate for two counsel.’

Dated this 29th day of June, 2012.

(Candy Lau)(Ms)
Clerk to the Hon Cheung JA