26 Jun 2008
COMMISSIONER OF INLAND REVENUE v. HONGKONG INTERNATIONAL TERMINALS LTD
- Citation
- COMMISSIONER OF INLAND REVENUE v. HONGKONG INTERNATIONAL TERMINALS LTD
- Court
- Court of Final Appeal
- Case number
- FACV17/2007
The Commissioner was the real winner because the increased assessments on HITL by the Board of Review were confirmed; accordingly, applying the rule that costs follow the event and exercising the court's discretion under s.61A IRO, the Court awarded the Commissioner the costs she sought and declined to deprive her of costs despite some unsuccessful points.