D - Gov

Things said at the time, before and after, and things done at the time, before and after. Often it was rightly said that actions speak louder than words: see All Best Wishes Limited v CIR (1992) 3 HKTC 750 at 770 per Mortimer J. 5. The main area of business of Company C, the holding company of the taxpayer, was retail and wholesale. ................
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