20 Sept 2010
KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF INLAND REVENUE
- Citation
- KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCAL91/2009
DIPN 6 is a lawful policy guide and the Assistant Commissioner did not abuse his wide discretion under s.71(2) IRO by ordering a conditional holdover requiring purchase of TRCs; there was no procedural unfairness because the Assistant Commissioner considered the facts available at the time and the court will not assess the merits of the underlying objection on judicial review.