The court also heard that satisfactory accounting records were kept by yau shing kan kee at all relevant times from which the correct profits of the business could be readily ascertained . in his tax returns for the years of assessment 1994 95 , 1995 96 , 1996 97 and 1997 98 , the defendant had understated the assessable profits of yau shing kan kee by 5 , 547 , 784 and the resultant tax undercharged was 897 , 073 in total 被告在其1994 95 1995 96 1996 97及1997 98课税年度的报税表内，均少报了友成根记的应评税利润，少报的利润款额总数为5 , 547 , 784元，即应评税利润总额的73 % 。
The investigation by the inland revenue department revealed that the appellant had falsely claimed deductions in respect of salaries , entertainment and staff benefits expenses , and omitted to include as income a lump - sum contractual bonus received from a radio station in the four profits tax returns of platinum . as a result , profits were understated by 1 , 556 , 886 , involving tax undercharged by 210 , 122 税务局调查发现，上诉人在至四个课税年度的报税表上，以虚假的陈述申索扣除雇员薪酬应酬开支和员工福利，及漏报一笔由电台发出的约满花红，以致公司少报利润共， ，元，涉及逃缴税款共，元。
