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Publications & News
The High Court Quashes Travel Ban Imposed By Customs
Taxpayers with outstanding taxes may face recovery action brought against them by the government to recover the taxes that are due and...
Federal Court Affirms The Stamp Duty Remission Obtained By Taxpayer
Recently, the Federal Court dismissed the Revenue’s application to seek leave to appeal against the Court of Appeal’s decision in...
Court Of Appeal Allows Taxpayer’s Appeal And Rejects Apportionment Of Interest Deduction Under Section 33(1) Of The ITA
Recently, the Court of Appeal in S REIT Holdings Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri held that apportionment of interest expenses...
Disposal Of Agricultural Right Is Not Subject To Income Tax
Recently, in TSB v Ketua Pengarah Hasil Dalam Negeri , the Special Commissioners of Income Tax (SCIT) ruled that gains from the disposal...
Judicial Review Allowed In The Kind Action Case – Tax Assessment Set Aside Due To Double Taxation
The Federal Court in Ketua Pengarah Hasil Dalam Negeri v Kind Action (M) Sdn Bhd upheld the Court of Appeal’s decision that the...
Court of Appeal Allows Taxpayer’s Leave To Challenge The Finance Minister's Deemed Decision Under Section 127(3A) & Section 135 Of The Income Tax Act 1967
Recently, in ULB v Minister of Finance (MOF), the Court of Appeal allowed the taxpayer’s appeal in challenging the High Court’s decision...
The Forest City Special Financial Zone
The Forest City Special Financial Zone (Forest City SFZ), which was recently launched by the Government of Malaysia, is a...
High Court Rules Novation Agreement Subject To Ad Valorem Rate Stamp Duty
Recently, in Nike Global Trading B.V., Singapore Branch v Pemungut Duti Setem [2024] MLJU 2087 , the High Court dismissed the taxpayer’s...
Transfer Pricing: High Court Rules That The Taxpayer’s Financial Results Fell Within The Arm’s Length Range
Recently, the High Court dismissed the Director General of Inland Revenue’s (Revenue) appeal against the decision of the Special...
High Court Rules That Section 112(3) Penalty Is Only Applicable for Late Submission of Tax Return
The High Court in Transocean Drilling Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2022) MSTC 30-496 held that the penalty under Section...
The High Court Rules In Favour Of Taxpayer In Relation To Disputed Import Duty On Zero-Rated Goods
Recently, the High Court in Pan International Electronics (M) Sdn Bhd v Menteri Kewangan Malaysia & Anor [2024] MLRHU 726 allowed the...
High Court Grants Leave Taxpayer To Challenge The Revenue’s Refusal To Refund Taxes Paid Erroneously On Gains Arising From Compulsory Land Acquisition
In Wiramuda (M) Sdn Bhd v Director-General of Inland Revenue [2022] 5 MLJ 414, the Federal Court held that Section 4C of the Income Tax...
High Court Disallows The Revenue’s Narrow Interpretation Of Reinvestment Allowance
Reinvestment allowance (RA) is a special tax incentive under Schedule 7A of the Income Tax Act 1967 (ITA) which is designed to encourage...
“Substance Over Form”: Court of Appeal Affirms High Court’s Decision To Set Aside GST Bill Of Demand
Commercial transactions involving various companies often involve complex business arrangements in order to facilitate the objectives of...
Court of Appeal Rules That Gains From Disposal Of IP Rights Are Not Taxable
Recently, the Court of Appeal in Keysight Technologies Malaysia Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2024] MLJU 1271 ruled that...
Government Of Malaysia v SISB: Revenue’s Summary Judgment Application Dismissed In A Tax Recovery Suit
Recently, the High Court ruled in favour of the taxpayer in dismissing the tax authority’s application for a summary judgment under Order...
Court Of Appeal Rules That Low-Cost Exemption Payment Is Not Tax Deductible
Recently, the Court of Appeal in Ketua Pengarah Hasil Dalam Negeri Malaysia v Ehsan Armada Sdn Bhd [2024] 2 MLJ 494 disallowed the...
Amendments To The Capital Gains Tax Provisions Via The Income Tax (Amendment) Act 2024
Following the implementation of the capital gains tax with effect from 1 March 2024, the Income Tax (Amendment) Act 2024 (the Amendment...
High Court Makes GST Ruling On Non-Reviewable Contract
Recently, the High Court ruled in favour of the taxpayer in Konsortium CMC Engineering Sdn Bhd – Colas Rail SA – Uni-way Sdn Bhd v Ketua...
Court of Appeal Affirms Taxpayer’s Leave To Challenge Section 44(6) Tax Exemption Revocation
The Court of Appeal unanimously dismissed the appeal by the Director General of Inland Revenue (DGIR) to challenge the granting of leave...
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