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Publications & News
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 30-515 upheld the decision of the Special Commissioners of Income Tax (SCIT) regarding the basis of which the disposal price of shares is determined when such assets are disposed by a real property company. Brief Facts In 2004, the taxpayer acquired 3,000,000 ordinary shares in a real property company amounting to RM 14,397,000. In 2016, the taxpayer disposed the 3,000,000 shares for
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...
Court Of Appeal Allows Taxpayer To Claim Investment Tax Allowance And Industrial Building Allowance
Recently, the Court of Appeal in KPHDN v PSB upheld the High Court’s decision in allowing the taxpayer to claim Investment Tax Allowance...
Transfer Pricing and Cross-Border Financing: Lessons From The Singtel Case
Singapore Telecom Australia Investments Pty Limited (Singtel) v Commissioner of Taxation [2021] FCA 1597 is a recent transfer pricing...
Intra-Group Loan Pricing
Chevron Australia Holdings Pty Ltd v Commissioner Of Taxation (2017) FCAFC 62 The recent ruling by the Full Federal Court in Chevron...
Tax Authority’s Application To Reinstate A Company Dismissed By The High Court
Recently, the High Court dismissed an action commenced by the Director General of Inland Revenue (DGIR) among others against the...
High Court Grants Stay Of Proceedings To Taxpayer
Section 106(3) Income Tax Act 1967 reads: “In any proceedings under this section, the court shall not entertain any plea that the amount...
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