17 Jan 2014
ASIA CREDIT CARD PRODUCTION LTD v. COMMISSIONER OF INLAND REVENUE
- Citation
- ASIA CREDIT CARD PRODUCTION LTD v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL104/2013
The applicant failed to demonstrate the special or unusual features required for indemnity costs; the Commissioner’s conduct (withholding records for assessment, requesting documents, and quoting the applicant's tax representative) did not amount to unjustified delay or misleading the court; accordingly indemnity costs were refused and costs were awarded on a party and party basis up to 13 January 2014.