28 Oct 1977
COMMISSIONER OF INLAND REVENUE v. SANFORD YUNG-TAO YUNG
- Citation
- COMMISSIONER OF INLAND REVENUE v. SANFORD YUNG-TAO YUNG
- Court
- Court of First Instance
- Case number
- HCIA3/1977
The $3,000 was a contractual payment for tickets which conferred a material benefit on the payer; therefore it was not a voluntary gift or 'donation' within the statutory meaning and is not deductible under the Inland Revenue Ordinance.