15 Oct 1986
COMMISSIONER OF INLAND REVENUE v. SO CHAK KWONG, JACK
- Citation
- COMMISSIONER OF INLAND REVENUE v. SO CHAK KWONG, JACK
- Court
- Court of First Instance
- Case number
- HCIA2/1986
Section 8(1B) is clear and unambiguous: the words 'not exceeding a total of 60 days' qualify 'visits' not 'services rendered'; therefore to obtain the benefit of s8(1B) a taxpayer must not render services during visits that in total exceed 60 days in the basis period. Both questions of law in the case stated are answered in the negative and the matter is remitted to the Board to revise the assessment accordingly.