The burden of proof in a civil litigation refers to the duty of the party to prove a fact or allegation in a dispute. This alert examines...

In the Commissioner of Taxation of the Commonwealth of Australia v Glencore Investment Pty Ltd , the Full Federal Court of Australia...

On 25 May 2022, in a landmark ruling, the High Court ruled in favour of the taxpayer where it was held that a business sale agreement...

On 29 March 2022, the High Court ruled held that the taxpayer may continue claim investment allowance amounting to RM 3.3 billion despite...

The recent trend of the Revenue to disregard and vary the taxpayer's transaction is no stranger to controversy. Whilst the Revenue is...

On 30 March 2022, the High Court ruled that the Collector of Stamp Duties has no basis to refuse to grant the stamp duty remission under...

Recently, the High Court held that the Employee Share Option Scheme expenses incurred by a taxpayer company to be deductible under...

In light of the Finance Act 2021, which came into effect on 1 January 2022, the amended Paragraph 28 of Schedule 6 of the Income Tax Act...

Recently, the High Court set aside the decision of the Special Commissioners of Income Tax and ruled in favour of the taxpayer that the...

In transfer pricing cases, the Revenue does not have the authority to substitute the arm’s length price arbitrarily. If the Revenue...

Recently, the High Court granted leave to the taxpayer to apply for an order for the Minister of Finance to exercise his power under...

The Director General of Inland Revenue has a tendency to invoke Section 140(1) of the ITA to vary taxpayers' transactions on the basis...

Any person who makes an unreasonably high profit, in selling or offering to sell or supplying or offering to supply any goods or...

Recently, the High Court allowed the taxpayer’s judicial review application to challenge the decision of the Minister of Finance to...

KMSB v Ketua Pengarah Kastam & Anor On 7 December 2021, the High Court allowed the taxpayer’s judicial review application to challenge...

In a key ruling, the Court of Appeal recently held that tax authorities such as the Director General of Customs being a public...

Over the years, the increased use of technology encourages cross-border transactions without physical presence. Concerns in respect of...

Recently, the Court of Appeal set aside the Director General of Inland Revenue’s (DGIR) decision in disallowing the taxpayer’s deduction...

Introduction In the recent case of Sabic India Pvt Ltd Gurgaon vs DCIT Circle 22(2) New Delhi, the Income Tax Appellate Tribunal (ITAT)...

Malaysia presently offers a wide range of tax incentives to promote investments in selected industry sectors with the intention to...