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Publications & News


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...


Transfer Pricing Dispute On Arm’s Length Price: Auronext Pharma Pvt Ltd Case
In M/s Auronext Pharma Private Limited vs The Deputy Commissioner of Income Tax, ITA-TP No. 486/Hyd/2022, a transfer pricing dispute...


SCIT Rules In Favour of Taxpayer – Tax Deduction Allowed For Base Facility Charges
In a recent ruling, AJ v Ketua Pengarah Hasil Dalam Negeri, the Special Commissioners of Income Tax (SCIT) held that expenses in the form...


The Court Of Appeal Rules On The Deductibility Of Bumiputera Release Fee
Bumiputera Release Fee is a payment made by property developers to state governments for the release of the Bumiputera units when they...


Capital Allowance Allowed For Customised Computer Software Expenses
Recently, the Special Commissioners of Income Tax (SCIT) allowed a taxpayer’s appeal to claim capital allowance on the capital...


The Mitraland Kota Damansara Case: Bumiputera Discount Payment Is A Tax Deductible Expense
Recently, the Court of Appeal unanimously dismissed the appeal by the Director General of Inland Revenue (DGIR) and affirmed the decision...


Distribution Fees Payment To Google Are Not Royalty
Online advertising on major search engines like Google has transformed the advertising and marketing landscape, offering businesses...


KP v Ketua Pengarah Hasil Dalam Negeri: Gains From Disposal Of Land Are Not Subject To Income Tax
Recently in KP v Ketua Pengarah Hasil Dalam Negeri, the Special Commissioners of Income Tax allowed the taxpayer’s appeal to set aside...


Calculation Of Share Disposal Price In Real Property Companies
Recently, the High Court in NPC Resources v Ketua Pengarah Hasil Dalam Negeri [2022] MSTC 30-515Â upheld the decision of the Special...


Federal Court Affirms The Availability Of Judicial Review & Granting Of Stay Order In Tax Case
Is the exhaustion of domestic remedy a prerequisite to commence judicial review? Can court grant a stay order in tax cases? The recent...
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