TOUAX CONTAINER INVESTMENT LTD V. THE COMMISSIONER OF INLAND REVENUE

[2025] HKCFI 415 Court of First Instance 23 January 2025 • HCIA1/2023 • 7 min read

Outcome

Appeal allowed

the appeal was allowed in relation to Grounds 2 to 4, I was unable to say that the Board’s conclusion was contrary to the only true and reasonable one, and the assessments, at this stage, remained undisturbed.

Source: [2025] HKCFI 415, Court of First Instance, decided 23 January 2025. Read directly from the judgment.

Judges (1)

Cheng Coram

Counsel (3)

Department of Justice Firm Ernest Ng Counsel Respondent Messrs. Lcp Counsel Appellant

Parties (4)

Commissioner of Inland Revenue Defendant The Commissioner of Inland Revenue Respondent Unknown Touax Container Investment Limited Appellant Touax Container Investment Ltd Plaintiff

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Judgment

Read the full judgment on the official Hong Kong Courts portal.

Read on HKLII

Source: HKLII ([2025] HKCFI 415)