第33册第2增订本

notice of appeal being lodged out of time – whether postpone or adjourn the hearing – whether absence due to sickness or any reasonable excuse – sections 68(2), 68(2B), 68(2C) and 68(2D) of the Inland Revenue Ordinance (Chapter 112) (‘IRO’)  [英文案例]

the appeal to be frivolous and vexatious – section 68(9) of the IRO [英文案例]

failure to furnish return on time – whether there was reasonable excuse for the failure – whether amount of additional tax excessive – costs order – sections 51(1), 51(2), 51(2A),  68(4), 68(9), 80(2), 82(1), 82A(1)(ii), 82A(2), 82B(2)(a) and 82B(2)(c) of the Inland Revenue Ordinance (‘IRO’) [英文案例]

source– involvement of manufacturing entities in the Mainland–Sections 2, 14(1), 66(1) & 66(3), 68(4) & 68(7) of the Inland Revenue Ordinance [英文案例]

sections 5 and 5B of the Inland Revenue Ordinance (‘IRO’) – rental income from property – whether the property is the only property a person owns or that person rents another property to dwell in for which rental is payable – whether or not the rent paid by the Appellant for the residence could be deducted from or set off against the assessable value of the Property [英文案例]

home loan interest –– section 26E of the Inland Revenue Ordinance (‘IRO’) [英文案例]

deductions – subscriptions paid to professional associations – whether ‘wholly, exclusively and necessarily incurred’ in producing income – section 12(1)(a) of the Inland Revenue Ordinance (‘IRO’) [英文案例]