20 Apr 2011
COMMISSIONER OF INLAND REVENUE v. LI & FUNG (TRADING) LTD
- Citation
- COMMISSIONER OF INLAND REVENUE v. LI & FUNG (TRADING) LTD
- Court
- Court of First Instance
- Case number
- HCMP541/2011
The Court refused the Commissioner’s application and leave to appeal because the application was made too late and the proposed additional factual findings were not shown to be sufficiently material or likely to strengthen the Commissioner’s case; the learned judge did not err in exercise of discretion to dismiss on delay and lack of merit.