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Publications & News


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 494Â 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...


High Court Rules Revenue Interpretation Of Tax Exemption Under Paragraph 33A Is Flawed
Recently, the High Court in Notable Vision Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2024] MLJ 173 held that the taxpayer was entitled...


High Court Rules Independent Director’s Fees Are Not Employment Income
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...


Revenue’s Power To Make Transfer Pricing Adjustments
Section 140A of the Income Tax Act 1967 (ITA) provides that transactions with an associated person must be determined and applied at...


Landmark Ruling On Sales Tax Exemption: The Hong Leong Yamaha Motor Case
Recently, the Court of Appeal unanimously allowed the taxpayer’s appeal in relation to a RM 28 million sales tax dispute. This case which...


KPHDN v Sovereign Teamwork Sdn Bhd: Court Of Appeal Rules Bumiputera Discount Payments Are Tax Deductible
Recently, the Court of Appeal affirmed the decision of the High Court which allowed the taxpayer’s appeal to deduct the Bumiputera...


SPBS v Ketua Pengarah Hasil Dalam Negeri: Gains From The Disposal Of Agricultural Land Held To Be Capital Receipt
Recently, the Special Commissioners of Income Tax (SCIT) ruled in favour of the taxpayer in ruling that the gains arising from the...


Applicability Of Ad Valorem Duty To Contracts For Supply Of Material Or Equipment
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...


Capital Gains Tax Regime In MalaysiaÂ
During the Budget 2024 Speech, the Minister of Finance announced the introduction of capital gains tax (CGT) in Malaysia with the view of...


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


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


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


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


Transfer Pricing: High Court Rules Interest Paid To A Related Party Is At Arm’s Length
Recently, the High Court in Ketua Pengarah Hasil Dalam Negeri v Watsons Personal Care Stores (M) Holdings Limited dismissed the Revenue’s...


Court Of Appeal Rules That Bank Guarantee Commission Qualifies For Tax Deduction
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...
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