failure to file profits tax return within specified time limit - reasonable excuse and quantum of penalty - s 82A of the Inland Revenue Ordinance [英文案例]
D2/92
failure to keep proper records and file correct tax returns - onus of proof - s 82A of the Inland Revenue Ordinance [英文案例]
D71/91
professional practitioner - appeal lodged out of time - s 82B(1) [英文案例]
D9/92
quantum of penalty - failure to file profits tax return within time stipulated - s 82A of the Inland Revenue Ordinance [英文案例]