The Court of Appeal unanimously dismissed the appeal by the Director General of Inland Revenue (DGIR) to challenge the granting of leave...

Recently, the High Court in Notable Vision Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2024] MLJ 173 held that the taxpayer was entitled...

Recently, the High Court in OCP v Ketua Pengarah Hasil Dalam Negeri [2024] MLJU 385 ruled in favour of the taxpayer, where it was held...

Section 140A of the Income Tax Act 1967 (ITA) provides that transactions with an associated person must be determined and applied at...

Recently, the Court of Appeal unanimously allowed the taxpayer’s appeal in relation to a RM 28 million sales tax dispute. This case which...

Recently, the Court of Appeal affirmed the decision of the High Court which allowed the taxpayer’s appeal to deduct the Bumiputera...

Recently, the Special Commissioners of Income Tax (SCIT) ruled in favour of the taxpayer in ruling that the gains arising from the...

In Petronas Carigali Sdn Bhd (PCSB) v Pemungut Duti Setem [2023] 6 AMR 427, the High Court ruled in favour of the taxpayer where the...

During the Budget 2024 Speech, the Minister of Finance announced the introduction of capital gains tax (CGT) in Malaysia with the view of...

Multi-Storey Car Park Constitutes A Plant & Eligible For Capital Allowance Capital expenditure refers to the cost incurred by a taxpayer...

Upfront Fees, Stamp Duty Charges & Legal Fees Incurred For A Working Loan Are Tax Deductible Recently, in a landmark ruling, the Court of...

The Special Commissioners Of Income Tax (SCIT) had the opportunity to determine whether a taxpayer, who is in the business of...

Recently, the High Court in MRTCSB v Ketua Pengarah Hasil Dalam Negeri ruled in favour of the taxpayer. The issue was on the tax...

Recently, the High Court in Ketua Pengarah Hasil Dalam Negeri v Watsons Personal Care Stores (M) Holdings Limited dismissed the Revenue’s...

Recently, the Court of Appeal in the case of PNK v Ketua Pengarah Hasil Dalam Negeri held that the commission paid by the taxpayer to...

In M/s Auronext Pharma Private Limited vs The Deputy Commissioner of Income Tax, ITA-TP No. 486/Hyd/2022, a transfer pricing dispute...

In a recent ruling, AJ v Ketua Pengarah Hasil Dalam Negeri, the Special Commissioners of Income Tax (SCIT) held that expenses in the form...

Bumiputera Release Fee is a payment made by property developers to state governments for the release of the Bumiputera units when they...

Recently, the Special Commissioners of Income Tax (SCIT) allowed a taxpayer’s appeal to claim capital allowance on the capital...

Recently, the Court of Appeal unanimously dismissed the appeal by the Director General of Inland Revenue (DGIR) and affirmed the decision...