第32冊第3增訂本

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]

利潤是否從售賣資本資產所得 – 《稅務條例》 (第112章) 第14(1)， 68(4) 及 68(8)(a)條

上訴逾期-《稅務條例》第66(1A) 條– 「郵遞延誤」能否構成未能在時限內提交上訴通知書的合理因由– 《稅務條例》第8(1A) 、 9(1) 和26A(1A)條–該款項是否自上訴人的受僱工作和入息的來源地是否香港

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]