10 Oct 2017
KWP QUARRY CO LTD v. INLAND REVENUE BOARD OF REVIEW
- Citation
- KWP QUARRY CO LTD v. INLAND REVENUE BOARD OF REVIEW
- Court
- Court of First Instance
- Case number
- HCAL102/2016
The applicant’s proposed question was not a proper, sufficiently specific question of law for a case stated; on the merits the Board’s factual findings supported that the overburden removal costs were capital expenditure conferring lasting infrastructural benefit and staged removal for practical reasons did not convert them into revenue expenditure; accordingly the application to compel a case stated was dismissed as plainly and obviously unarguable.