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    • SECTION
      CASE TITLE
      CATEGORY
      DATE ISSUED

      Subsection 68 Court of Judicature Act 1964
      (CJA 1964)

      Item 32(i) First Schedule Stamp Act 1949 (SA 1949)

      Item 66(c) First Schedule Stamp Act 1949 (SA 1949)

      CWH V Pemungut Duti Setem New!

      Case Report >>

      Appeal on stamp duty

      17.07.2019

      Section 4 Stamp Act 1949
      (SA 1949)

      Item 4 First Schedule Stamp Act 1949 (SA 1949)

      Item 22(1)(b) First Schedule Stamp Act 1949 (SA 1949)

      TTDCSB V Pemungut Duti Setem

      Case Report >>

      Appeal pursuant to Section 4, Item 4 First Schedule and Item 22 First Schedule, of the Stamp Act 1949

      09.07.2019

      Subsection 38A (5)
      Stamp Act 1949 (SA 1949)

      GHFSB V Pemungut Duti Setem New!

      Case Report >>

      Appeal pursuant to Subsection 38A (5), of the Stamp Act 1949

      12.06.2019

      Section 109B ITA 1967

      Alwan Enterprise Sdn Bhd-Singapura V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review

      Withholding Tax

      19.04.2019

      Section 109B ITA 1967

      Alwan Enterprise Sdn Bhd-Jepun V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review

      Withholding Tax

      19.04.2019

      Section 33(1) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Kompleks Tanjong Malim Sdn Bhd

      Ground Judgment >>

      Deductions

      19.04.2019

      Schedule 3 ITA 1967

      Schedule 7A ITA 1967

      Lavender Confectionaery & Bakery Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Industrial Building Allowance

      Reinvestment Allowance

      19.04.2019

      Section 109 ITA 1967

      Glocomp Systems (M) Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review

      Withholding Tax

      19.04.2019

      Schedule 3 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Cimb Bank Berhad

      Ground Judgment >>

      Capital Allowance

      19.04.2019

      Section 4(a) ITA 1967

      Dato Dr Singaraveloo A/L Muthusamy V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review

      Income

      08.01.2019

      Section 33(1) ITA 1967

      Sentimas Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Expenses

      06.12.2018

      Section 80 & Section 142(5)
      ITA 1967

      Legal Profession Act 1976

      BAR Malaysia V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Declaration

      06.12.2018

      Schedule 7A ITA 1967

      Nulogictec Industries Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Reinvestment Allowance

      06.12.2018

      Order 53 of the
      Rules of Court 2012

      Paragraph 13 Schedule 5
      ITA 1967

      Section 33(1), 140 & 113(2)
      ITA 1967

      Stormac Sdn Bhd V

      1. Ketua Pengarah Hasil Dalam Negeri
      2. Pesuruhjaya Khas Cukai Pendapatan

      Ground Judgment >>

      Judicial Review

      Expenses under Section 33(1) ITA 1967

      Penalty

      06.12.2018

      Section 99 & Section 138B
      ITA 1967

      Rules 2, 3, 15
      The Income Tax (Advance Ruling) 2008

      SKF Bearing Industries Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Advance Ruling

      05.12.2018

      Order 53 of the
      Rules of Court 2012

      Section 14 & Section 15
      RPGT Act 1976

      Leaw Tua Choon V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review

      04.12.2018

      Section 39 Stamp Act 1949

      Goldhil Fortune Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      The Plaintiff's application for an extension of time to file an appeal pursuant to Section 39, of the Stamp Act 1949

      03.12.2018

      Order 53 of the
      Rules of Court 2012

      Section 99 ITA 1967

      Keysight Technologies Malaysia Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review Assessment Under ITA 1967

      27.02.2018

      Order 53 of the Rules of Court 2012

      Section 4, 33(1)(a) and 99
      ITA 1967

      Magnum Holdings Sdn Bhd, Magnum Berhad V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review

      Deduction of Interest Expense Against The Dividend And Interest Income

      27.02.2018

      Section 91 ITA 1967

      Section 15(1) RPGTA 1976

      Zecon Toll Concessionaire Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review

      Assessment

      15.01.2018

      Section 33(1) ITA 1967

      Section 113(2) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Khind-Mistral (Borneo) Sdn Bhd

      Ground Judgment >>

      Expenses

      Penalty

      15.01.2018

      Paragraph 12 Schedule 2
      RPGTA 1976

      Ketua Pengarah Hasil Dalam Negeri V Chia Heng Wholesaler Sdn Bhd

      Ground Judgment >>

      Real Property Gain Tax

      15.01.2018

      Order 53 of the Rules of Court 2012

      Section 99 ITA 1967

      Iskandar Coast Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review Assessment Under ITA 1967

      15.01.2018

      Paragraph 8
      Schedule 7A ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Kualiti Alam Sdn Bhd

      Ground Judgment >>

      Reinvestment Allowance

      22.12.2017

      Section 4 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Thomson Reuters Global Resources

      Ground Judgment >>

      Income

      22.12.2017

      Paragraph 1A, 4 & 9(cc)
      Schedule 7A ITA 1967

      Budi Nasib Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Judicial Review

      Reinvestment Allowance

      22.12.2017

      Section 34(2) ITA 1967

      Section 113(2) ITA 1967

      Sastep Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Bad Debt

      Penalty

      22.12.2017

      Section 109B ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Mudah.my Sdn Bhd

      Ground Judgment >>

      Appellate Jurisdiction

      With holding Tax

      15.05.2017

      Paragraph 13 Schedule 6
      ITA 1967

      Society of La Salle Brothers V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Tax Exemption

      15.05.2017

      ITA 1967 or RPGT 1976

      Insaf Tegas Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Badges of Trade

      15.05.2017

      Section 4 ITA 1967

      Yunainah Binti Idrus V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Income

      15.05.2017

      Section 33(1) ITA 1967

      Ensco Gerudi (M) Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Deductions

      15.05.2017

      Appellate Jurisdiction

      Section 109 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Alcatel-Lucent Malaysia Sdn Bhd
      (Federal Court)

      Ground Judgment >>
      Supporting Ground Judgment >>

      Appellate Jurisdiction

      With holding Tax

      13.02.2017

      Section 99 ITA 1967

      Paragraph 13 Schedule 6 ITA 1967

      Society Of La Salle Brothers V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Appeal

      Tax Exemption

      13.02.2017

      Section 90(3) ITA 1967

      Section 112(3) ITA 1967

      Yung Lung Holdings Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Assessment

      Penalty

      30.08.2016
      Section 24(1) ITA 1967

      Pasdec Corporation Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Income Based Period
      04.07.2016
      Section 91(1) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Latexx Manufacturing Sdn Bhd

      Ground Judgment >>

      Assessment On Pioneer Status
      04.07.2016
      Income Tax Order (Exemption)(No. 48) 1997

      Paragraph 28 Schedule 6 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Cardinal Health Malaysia 211 Sdn Bhd

      Ground Judgment >>

      Income
      10.05.2016
      Section 39(1)(l) ITA 1967

      Section 113(2) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Eli Lili (Malaysia) Sdn Bhd

      Ground Judgment >>

      Deductions

      Penalty

      10.05.2016
      Section 33(1) ITA 1967

      Federal Furniture Holding Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Ground Judgment >>

      Deductions
      10.05.2016
      Section 33(1) ITA 1967

      Section 39(1)(h) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Luxabulit Sdn Bhd

      Ground Judgment >>

      Deductions
      10.05.2016
      Paragraph 8A Schedule 7A ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Marigold Industries (M) Sdn Bhd

      Ground Judgment >>

      Reinvestment Allowance
      10.05.2016
      Paragraph 7(a)(ii) Schedule 7A ITA 1967

      Opto Sensors Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Ground Judgment >>

      Reinvestment Allowance
      10.05.2016
      Section 13(1)(e) ITA 1967

      Paragraph 14 Schedule 6 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Prof. Dr Syed Muhammad Naquib Al Attas

      Ground Judgment >>

      Income Exemption
      10.05.2016
      Section 33(1) ITA 1967

      Oren-Puba Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Ground Judgment >>

      Deductions
      10.05.2016
      Paragraph 1A Schedule 7A ITA 1967

      Paragraph 9(cc) Schedule 7A ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Bintulu Lumber Develoment Sdn Bhd

      Ground Judgment >>

      Reinvestment Allowance
      10.05.2016
      Section 33 (1) ITA 1967
      Section 113 (2) ITA 1967

      Piramid Intan Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Ground Judgment >>

      Deductions

      Penalty

      10.05.2016
      Section 109 ITA 1967
      Section 109B ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Alcatel - Lucent Malaysia Sdn Bhd

      Ground Judgment >>

      Withholding Tax
      13.04.2016
      Section 13(1)(a) ITA 1967
      Section 25(1A) ITA 1967
      Section 32(1A) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Maxis Communication Berhad

      Ground Judgment >>

      Income
      13.04.2016
      Paragraph 28 Schedule 6 ITA 1967
      Section 12(1) ITA 1967

      Kyros International Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Exemption
      13.04.2016
      Section 39(1)(h) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Steruda Sdn Bhd

      Ground Judgment >>

      Deductions
      13.04.2016
      Section 39(1)(l) ITA 1967

      NV Alliance Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Deductions
      13.04.2016
      Schedule 3 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Resort Poresia Bhd

      Ground Judgment >>

      Capital Allowance
      13.04.2016
      Section 33(1) ITA 1967

      Mengawarti Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Ground Judgment >>

      Deductions
      13.04.2016
      Section 127(5) ITA 1967
      Section 44(6) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Perbadanan Kemajuan Ekonomi Negeri Johor

      Ground Judgment >>

      Exemption
      13.04.2016
      Section 24(2) ITA 1967
      Section 35(2) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Mercedes - Benz Malaysia Sdn Bhd

      Download >>

      Withdrawal of Stock
      02.03.2016
      Section 33 ITA 1967
      Section 113(2) ITA 1967

      Syarikat Pukin Ladang Kelapa Sawit Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri

      Download >>

      Deductions
      02.03.2016
      Section 39(1)(j) ITA 1967

      Ketua Pengarah Hasil Dalam Negeri Malaysia V Teraju Sinar Sdn Bhd

      Download >>

      Ground of Judgment >>

      Deductions
      02.03.2016

      Section 3B ITA 1967

      Section 3A LOBATA 1990

      Positive Vision Labuan Limited, GA Investment Limited & Avenues Zone Inc V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Download >>

      Exemption
      27.01.2016
      Order 53 Rules Of Court 2012

      Ketua Pengarah Hasil Dalam Negeri Malaysia V PBJ Industries Sdn Bhd & Goltra Sdn Bhd

      Download >>

      Judicial Review
      27.01.2016

      Section 24 ITA 1967

      Section 113(2) ITA 1967

      Sri Binaraya Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Download >>

      Acrual
      27.01.2016

      Section 4(a) ITA 1967

      Section 113(2) ITA 1967

      Dr. Zanariah Binti Ramli V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Download >>

      Income
      27.01.2016

      Section 140(1)(a) ITA 1967

      Section 113(2) ITA 1967

      Syarikat Ibraco Paremba Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Download >>

      Ground of Judgment >>

      Income
      04.12.2015
      Section 33 ITA 1967

      Shaklee Products (M) Sdn. Bhd. V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Download >>

      Deduction
      23.04.2012
      Schedule 6 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Cardinal Health Malaysia 211 Sdn. Bhd.

      Download >>

      Exemption
      19.04.2012
      Section 60 ITA 1967

      Peram Ranum Berhad V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Download >>

      Insurance Business
      05.04.2012
      Section111 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Pelangi Sdn. Bhd.

      Download >>

      Refund
      29.03.2012
      Section111 ITA 1967

      Tropiland Sdn. Bhd. V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Download >>

      Refund
      28.03.2012
      Schedule 3 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Primary Properties Sdn. Bhd.

      Download >>

      Capital Allowance
      16.02.2012
      Schedule 7A ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Syarikat Kion Hoong Cooking Oil Mills Sdn. Bhd.

      Download >>

      Reinvestment Allowance
      16.02.2012
      Schedule 2 RPGT 1976

      Hamdan Abdul Hamid V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Download >>

      Exemption
      08.02.2012
      Section 91 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Lai Keng Chong & Kong Chee Leong

      Download >>

      Ground of Judgment >>

      Assessment
      30.01.2012
      Section 33 ITA 1967

      Ketua Pengarah Hasil Dalam Negeri V Societe Francaise De Cosmetique Sdn. Bhd.

      Download >>

      Deduction
      10.01.2012
      ITA 1967 or RPGT 1976

      Ketua Pengarah Hasil Dalam Negeri V Chellam Investment Sdn. Bhd.

      Download >>

      Revenue or Capital Gains
      01.01.2012
  • Previous case
    • SECTION
      CASE TITLE
      CATEGORY
      DATE ISSUED
      Section 33 ITA 1967

      PK Resources Sdn. Bhd. V Ketua Pengarah Hasil Dalam Negeri Malaysia

      Download >>

      Deduction
      03.04.2010
Hit(s) : 50,977
Updated : : 2019-07-17 18:22:26

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