Jul 2009, Issue 8
Legal principle was applied in the Court of Appeal judgment on Commissioner of Inland Revenue v Datatronic Limited
The Court of Appeal ("COA") handed down its judgment on 15 July 2009 on CIR v Datatronic Limited, a controversial case concerning a 50:50 apportionment claim under an import processing arrangement. The COA allowed the Commissioner of Inland Revenue ("CIR")'s appeal based on the legal interpretation of the Inland Revenue Ordinance ("IRO") and overturned the earlier decisions handed down by the Board of Review ("BOR") and the Court of First Instance ("CFI"). The CFI's judgment was apparently grounded on the application of the concessionary treatment in Departmental Interpretation & Practice Notes No. 21 ("DIPN 21") to the taxpayer.
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