Publications

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...