late filing of profits tax return - quantum of penalty - s 82A of Inland Revenue Ordinance [英文案例]
D42/93
程序
request for adjournment after case set for hearing - whether adjournment should be granted [英文案例]
D25/93
利得税
deduction of interest - whether interest had been incurred and was payable within the meaning of s 16(1) of the Inland Revenue Ordinance and was deductible under s 16(2)(c) of the Inland Revenue Ordinance [英文案例]
D30/93
depreciation allowance - whether roof and advertising sign constitute plant and machinery - s 37 of the Inland Revenue Ordinance [英文案例]
D36/93
disposal of property - whether profit subject to profits tax [英文案例]
D44/93
industrial building allowance - whether property trading stock or a long term investment [英文案例]
D33/93
property trading transaction - transaction carried out with use of trustee - whether trustee liable to profits tax [英文案例]
D37/93
sale of properties - whether profits assessable to profits tax [英文案例]
D34/93
theatrical performer - what expenses can be deducted - s 16(1) of the Inland Revenue Ordinance [英文案例]
D32/93
trading or document handling company - whether profit arises in or is derived from Hong Kong [英文案例]
D47/93
薪俸税
payment on termination of employment - whether subject to salaries tax - ss 8 and 9 of the Inland Revenue Ordinance [英文案例]