27 Apr 2004
HUI KING YIN v. COMMISSIONER OF INLAND REVENUE
- Citation
- HUI KING YIN v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA6/2003
The Court dismissed the appeal because the Board's factual findings — notably the contemporaneous accountants' letter classifying the transaction as trade and the appellant's pattern of property dealings — were such that a properly instructed tribunal could reasonably reach the same conclusion; there was no question of law meriting reversal and the true and only reasonable conclusion did not contradict the Board's determination.