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...

Online advertising on major search engines like Google has transformed the advertising and marketing landscape, offering businesses...

Recently in KP v Ketua Pengarah Hasil Dalam Negeri, the Special Commissioners of Income Tax allowed the taxpayer’s appeal to set aside...

Recently, the High Court in NPC Resources v Ketua Pengarah Hasil Dalam Negeri [2022] MSTC 30-515 upheld the decision of the Special...

Is the exhaustion of domestic remedy a prerequisite to commence judicial review? Can court grant a stay order in tax cases? The recent...

Recently, the Court of Appeal in KPHDN v PSB upheld the High Court’s decision in allowing the taxpayer to claim Investment Tax Allowance...

Singapore Telecom Australia Investments Pty Limited (Singtel) v Commissioner of Taxation [2021] FCA 1597 is a recent transfer pricing...

Chevron Australia Holdings Pty Ltd v Commissioner Of Taxation (2017) FCAFC 62 The recent ruling by the Full Federal Court in Chevron...

Recently, the High Court dismissed an action commenced by the Director General of Inland Revenue (DGIR) among others against the...

Section 106(3) Income Tax Act 1967 reads: “In any proceedings under this section, the court shall not entertain any plea that the amount...

Recently, the High Court dismissed the Director General of Inland Revenue’s (DGIR) appeal in a transfer pricing appeal. The key issue in...

Recently, the Federal Court led by the Chief Justice unanimously ruled in favour of the taxpayer by ruling that Section 4C of the Income...

Recently, the United Kingdom Supreme Court in NCL Investments Ltd v Revenue and Customs Commissioners [2022] 1 WLR 1829 dealt with the...

Oracle India Pvt. Ltd. (Oracle India) v Deputy Commissioner of Income Tax W.P. (C) 7828/2010 is a transfer pricing dispute which...

The “unique and valuable” nature of intangibles makes it challenging to conduct a valuation due to the absence of comparables. This alert...

The OECD has updated BEPS 2.0 to address tax challenges arising from the digital economy and to introduce a global minimum tax to be...