4 Aug 2006
CHINA MAP LTD v. COMMISSIONER OF INLAND REVENUE
- Citation
- CHINA MAP LTD v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA4/2005
The Board of Review's decision was not contrary to the true and only reasonable conclusion and was supported by evidence; s.68(4) places the onus on taxpayers to prove the assessment excessive and the Board properly dismissed the appeals for failure to discharge that onus; the Board did not err in law by not making positive findings that the taxpayers were carrying on a trade.