16 Jul 1971
THE COMMISSIONER OF INLAND REVENUE v. INTERNATIONAL WOOD PRODUCTS LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. INTERNATIONAL WOOD PRODUCTS LTD
- Court
- Court of First Instance
- Case number
- HCIA2/1971
The Board of Review's factual finding that the operations producing the commissions were carried out outside Hong Kong was supported by the evidence (sub-agents solicited and concluded orders, principals in the Philippines executed contracts and shipped goods, taxpayer merely received commission statements) and is final on a case stated; therefore the commissions did not arise in Hong Kong and the assessment was correctly annulled, and this court will not reappraise facts under s.69 except to correct errors of law.