第32册第3增订本

additional assessment – whether expenses are revenue or capital in nature – whether the deductions are prohibited from deduction – sections 16(1) & 17(1)(c) of the Inland Revenue Ordinance (‘the Ordinance’) [英文案例]

determination of profits tax assessment – depreciation – granting of Commercial Building Allowance (‘CBA’) – surveying fee as deduction – sections 16(1), 17(1), 33A, 60(1), 64(2), 70 of the Inland Revenue Ordinance (‘IRO’)  [英文案例]

利润是否从售卖资本资产所得 – 《税务条例》 (第112章) 第14(1)， 68(4) 及 68(8)(a)条

上诉逾期-《税务条例》第66(1A) 条– 「邮递延误」能否构成未能在时限内提交上诉通知书的合理因由– 《税务条例》第8(1A) 、 9(1) 和26A(1A)条–该款项是否自上诉人的受僱工作和入息的来源地是否香港

incorrect statement in tax return – appellant claiming dependent parent allowance for parent already passed away – whether appellant liable to additional tax – whether reasonable excuse for making incorrect statement – whether additional tax excessive – sections 64, 66(3), 68, 70, 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance (Chapter 112) (‘IRO’) [英文案例]

whether income source in Hong Kong - sections 8(1), 8(1A), 8(1B) and 68(4)of the Inland Revenue Ordinance (‘IRO’) [英文案例]