During 2003 - 04 , the court of first instance ruled on three appeal cases . the issues considered by the court included the taxability of profits from the sale of properties ; the deductibility of amounts claimed by a practising accountant as office facilities charges and entertainment and equipment rental expenses ; and whether the provisions of the inland revenue ordinance concerning personal assessment in the case of a married couple are inconsistent with the basic law 在2003至04年度，原讼法庭就3宗上诉个案作出裁决，所涉及的问题包括出售物业的利润是否应课利得税；一位执业会计师是否可以申索扣除他声称支付了的办公室设施费用、应酬费及机器租赁费；以及《税务条例》内有关已婚人士根据个人入息课税评税的条文是否与基本法不符。
