3 Jul 2000
WONG NING INVESTMENT CO. LTD. v. COMMISSIONER OF INLAND REVENUE
- Citation
- WONG NING INVESTMENT CO. LTD. v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA1/1999
The Court concluded the Board of Review materially relied on extraneous CICL materials that were not adduced or tested at the hearing and failed to give the Taxpayer's witnesses an opportunity to address those matters; that reliance vitiated the Board's assessment of credibility and factual findings and constituted an error of law; accordingly the Board's determination was annulled and the matter must be reconsidered by a tribunal properly directing itself on the evidence.