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SECTION
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CASE TITLE
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CATEGORY
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DATE ISSUED
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Schedule 3 Income Tax Act 1967 |
SCPASB v. Director General of Inland Revenue |
Tax Appeal |
29.09.2023
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Paragraph 34A (4) Schedule 2 Real Property Gains Tax Act 1976 |
Eng Chin Tian & 3 Others v. Director General of Inland Revenue |
Tax Appeal |
19.09.2023
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Subsection 33(1) Income Tax Act 1967 |
MSB v. Director General of Inland Revenue |
Tax Appeal |
14.09.2023
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Subsection 33(1), Paragraph 60FA (3)(a)(i), Section 110 and Paragraph 12B Schedule 6 Income Tax Act 1967 |
Director General of Inland Revenue v. CIMB Group Holdings Berhad |
Tax Appeal |
18.08.2023
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Paragraph 4(a) Income Tax Act 1967 |
ALHE v. Director General of Inland Revenue |
Tax Appeal |
17.08.2023
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Section 4(a) Income Tax Act 1967 Section 3(1) Real Property Gains Tax Act 1976 |
Director General of Inland Revenue v. SSBT |
Tax Appeal |
05.08.2023
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Paragraph 4(a) and Paragraph 4(d) Income Tax Act 1967 |
GESB v. Director General of Inland Revenue |
Tax Appeal |
24.07.2023
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Schedule 3 Income Tax Act 1967 |
Horizon Hills Resort Berhad v. Director General of Inland Revenue |
Tax Appeal |
05.07.2023
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Paragraph 4(a) Income Tax Act 1967 and Real Property Gains Tax Act 1976 |
KPSB v. Director General of Inland Revenue |
Tax Appeal |
01.06.2023
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Subsection 97(1), Subsection 101(2), Paragraph 102(5)(a) and Subsection 102(7) Income Tax Act 1967 |
Ophir Quarry Sdn. Bhd. v. Director General of Inland Revenue |
Tax Appeal |
30.05.2023
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Subsection 33(1) and Subsection 113(2) Income Tax Act 1967 |
CMSB v. Director General of Inland Revenue |
Tax Appeal |
26.05.2023
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Paragraph 13 Schedule 5 Income Tax Act 1967 |
ESH v. Director General of Inland Revenue |
Tax Appeal |
17.05.2023
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Subparagraph 44A(9) Income Tax Act 1967 |
TTDSB v. Director General of Inland Revenue |
Tax Appeal |
09.05.2023
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Paragraph 4(b), Subparagraph 13(2)(e) Income Tax Act 1967 |
Sethuram A/L Kuppusamy v. Director General of Inland Revenue |
Tax Appeal |
27.04.2023
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Paragraph 13(2)(c) Income Tax Act 1967 |
SALK v. Director General of Inland Revenue |
Tax Appeal |
14.04.2023
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Paragraph 24(1)(b) Income Tax Act 1967 |
WWSB v. Director General of Inland Revenue |
Tax Appeal |
14.04.2023
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Section 33(1) and Section 39(1)(b) Income Tax Act 1967 |
SUSB v. Director General of Inland Revenue |
Tax Appeal |
07.04.2023
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Section 90(3) and Section 112(3) Income Tax Act 1967 |
Director General of Inland Revenue v. SAP Malaysia Sdn. Bhd. |
Tax Appeal |
07.04.2023
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Subsection 33(1) Income Tax Act 1967 |
CGSB v. Director General of Inland Revenue |
Tax Appeal |
29.03.2023
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Subsection 4(a) Income Tax Act 1967 |
Medan Prestasi Sdn Bhd v. Director General of Inland Revenue |
Tax Appeal |
23.03.2023
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Subsection 91(1) Subsection 33(1) Subsection 113(2) Income Tax Act 1967 |
TLP v. Director General of Inland Revenue |
Tax Appeal |
20.03.2023
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Section 4(f) Income Tax Act 1967 |
OASB v. Director General of Inland Revenue |
Tax Appeal |
02.03.2023
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Paragraph 4A(ii) and Paragraph 109B(1)(b) Income Tax Act 1967 |
Malaysia LNG Sdn Bhd v. Director General of Inland Revenue |
Tax Appeal |
20.02.2023
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Paragraph 71 Schedule 3; Subsection 113(2) Income Tax Act 1967 |
COSB v. Director General of Inland Revenue |
Tax Appeal |
16.02.2023
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Subsection 33(1) Income Tax Act 1967 |
KLSB v. Director General of Inland Revenue |
Tax Appeal |
16.02.2023
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Subsection 33(1) Paragraph 39(1)(c) Income Tax Act 1967 |
SSB v. Director General of Inland Revenue |
Tax Appeal |
16.02.2023
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Section 127 Subsection 113(2) Income Tax Act 1967 |
WHSB v. Director General of Inland Revenue |
Tax Appeal |
26.01.2023
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Subparagraphs 34A(4) and (6) Schedule 2 Real Property Gains Tax Act 1976 |
MHHSB, SLSB, MTSB v. Director General of Inland Revenue |
Tax Appeal |
26.01.2023
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Section 7, Subsections 6(1AB), 21C(2) and (2A) Promotion of Investments Act 1986 |
Merimen Online Sdn Bhd v. Director General of Inland Revenue |
Tax Appeal |
26.01.2023
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|
Stamp Duty (Remission) [No. 2] Order 2012 (P.U.(A) 258/2012) |
PBL Land Berhad v. Director General of Inland Revenue |
Stamp Duty |
26.01.2023
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P.U.(A) 128/1999; Subsection 113(2) Paragraph 63 Schedule 3 Income Tax Act 1967 |
Director General of Inland Revenue v. Classic Japan (M) Sdn Bhd |
Tax Appeal |
29.09.2022
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Paragraphs 8 and 10 Schedule 1; Part II Schedule 5 Real Property Gains Tax Act 1976 |
Jingga Jaya Sdn Bhd v. Director General of Inland Revenue |
Tax Appeal |
29.09.2022
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Section 25 Paragraph 23 Schedule 2 Real Property Gains Tax Act 1976 |
Kayusar Sdn Bhd v. Director General of Inland Revenue |
Tax Appeal |
29.09.2022
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|
Sections 99, 103, 103B, 106, Subsection 33(1), 113(2) Paragraph 4(a) Income Tax Act 1967 |
Director General of Inland Revenue v. Seaport Worldwide Sdn Bhd |
Judicial Review |
29.09.2022
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|
Section 4C of the Income Tax Act 1967 |
Wiramuda (M) Sdn Bhd v. Director General of Inland Revenue |
Judicial review |
26.08.2022
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|
Section 33 of the Income Tax Act 1967 |
Director General of Inland Revenue V. Taman Equine (M) Sdn Bhd |
Tax Appeal |
17.06.2022
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|
Partnership Act 1961 Section 2 of the Income Tax Act 1967 |
Director General of Inland Revenue V. Abd Wahid Bidin |
Appeal to the High Court from decision of the Special Commissioners of Income Tax |
14.07.2021
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|
Paragraph 4(f) of the Income Tax Act 1967 |
Keysight Technologies Malaysia Sdn Bhd V. Director General of Inland Revenue. |
Appeal to the High Court from decision of the Special Commissioners of Income Tax |
07.05.2021
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|
Subsection 53A(2) of the Income Tax Act 1967 |
The New Club Taiping V. Director General of Inland Revenue |
Tax appeal Tax exemption |
01.06.2021
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Subsection 24(1) Section 34 of the Income Tax Act 1967 |
SHWGASB V. Director General of Inland Revenue |
Tax Appeal before the Special Commissioners of Income Tax |
21.05.2021
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Paragraph 60AA(9)(b) of the Income Tax Act 1967 |
ETB & EFTB Sdn Bhd V. Director General of Inland Revenue |
Tax Appeal before the Special Commissioners of Income Tax |
20.02.2021
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Paragraph 34A of Schedule 2 of the Real Property Gains Tax Act 1976 |
Continental Choice Sdn Bhd & CB Ventures Sdn Bhd V. Director General of Inland Revenue (W-01(A)-275-04/2018) |
Tax Appeal before the Special Commissioners of Income Tax |
01.03.2021
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|
Paragraph 4(f) of the Income Tax Act 1967 |
ABM V. Director General of Inland Revenue (PKCP (R) 780/2017) |
Tax Appeal before the Special Commissioners of Income Tax |
22.01.2021
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|
Paragraph 4(a) of the Income Tax Act 1967 |
KST V. Director General of Inland Revenue (PKCP (R) 491/2017) |
Tax Appeal before the Special Commissioners of Income Tax |
13.01.2021
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Section 36(1) of the Stamp Act 1949 Item 32(a) of the First Schedule of the Stamp Act 1949 |
MW Park Sdn Bhd V. Collector Of Stamp Duties, Inland Revenue Board Of Malaysia |
Stamp Duty Appeals by way of Case Stated |
16.01.2021
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Paragraph 96(a) of the Courts of Judicature Act 1964 Order 53 of the Rules of Court 2012 |
Malayan Banking Berhad V. Director General Of Inland Revenue |
Application For Leave To Appeal Judicial Review |
22.12.2020
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Subsection 34 of ITA 1967 Section 113 (2) of ITA 1967 |
Quality Concrete Holdings Berhad V. Ketua Pengarah Hasil Dalam Negeri |
Bad and Doubtful Debt Penalty |
26.11.2020
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Proviso (a) of Section 57 of the Stamp Act 1949 Proviso (b) of Section 57 of the Stamp Act 1949 |
Low See Hee & Sons Realty Sdn Bhd V. Collector Of Stamp Duty & 3 Others |
Refund of Stamp Duty |
11.11.2020
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Paragraph 4(a) of Income Tax Act 1967 Subsection 91(1) of Income Tax Act 1967 Subsection 113(2) of Income Tax Act 1967 |
TGSB V Ketua Pengarah Hasil Dalam Negeri |
Income Time Barred Assessment Penalty |
14.10.2020
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|
Order 53 of the Rules of Court 2012 |
MPSB & 2 OTHERS V Ketua Pengarah Hasil Dalam Negeri |
Applications for Stay of Proceedings |
22.09.2020
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|
Order 53 of the Rules of Court 2012 |
APSB V Ketua Pengarah Hasil Dalam Negeri |
Leave for Judicial Review |
23.09.2020
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|
Order 53 of the Rules of Court 2012 |
T & L PSB V Ketua Pengarah Hasil Dalam Negeri |
Leave for Judicial Review |
03.09.2020
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|
Order 53 of the Rules of Court 2012 Paragraph 9(b) and 9(cc) of Schedule 7A of ITA 1967 |
BLDSB V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Reinvestment Allowance |
27.08.2020
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Subsection 91(3) of the Income Tax Act 1967 Paragraph 24(1)(b) of the Income Tax Act 1967 |
OIB V Ketua Pengarah Hasil Dalam Negeri |
Burden of Proof |
08.09.2020
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Order 53 of the Rules of Court 2012 Subsection 91(1) & 91(3) ITA 1967 |
Shell Timur Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
26.08.2020
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|
Section 57 Stamp Act 1949 |
Brownwood Sdn Bhd V Lembaga Hasil Dalam Negeri & Kerajaan Malaysia |
Stamp Duty Appeal |
26.08.2020
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|
Order 14, Rule 1 of the Rules of Court 2012 |
GOVERNMENT OF MALAYSIA V MOHD NAJIB BIN HAJI ABD RAZAK |
Civil Recovery Summary Judgment |
22.07.2020
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Section 40 of the Finance Act 2007 Section 51 of the Finance Act 2007 Subsection 33(1) of Income Tax Act 1967 |
CGHSB V Ketua Pengarah Hasil Dalam Negeri |
Definition of Ordinary Shareholding Deduction Of Expenses Section 110 ACP 1967 set-off |
09.07.2020
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|
Order 53 of the Rules of Court 2012 |
CASB & BBMDSB & GORSB & EDSB V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
10.07.2020
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Order 53 of the Rules of Court 2012 Section 138B of the Income Tax Act 1967 Subsection 2(1) of the Income Tax Act 1967 |
IBMMSB V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Advance Ruling |
30.06.2020
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Paragraph 96(a) of Court of Judicature Act 1964 Section 535(1) of the Companies Act 2016 |
Ketua Pengarah Hasil Dalam Negeri V SSM & AHH |
Application For Leave To Appeal |
23.06.2020
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|
Order 53 of the Rules of Court 2012 Section 44 of the Courts of Judicature Act 1964 |
CMK V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
24.06.2020
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Section 44 of Courts of Judicature Act 1964 |
CKS V Ketua Pengarah Hasil Dalam Negeri |
Stay of Proceeding |
20.06.2020
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Article 4(1) and Article 121(1) of the Federal Constitution of Malaysia 1957 Order 92 Rule 4 of the Rules of Court 2012 Sections 99, 103, 106, and paragraph 34(1) Schedule 5 of the Income Tax Act 1967 |
Government of Malaysia V MNMN |
Stay of Proceeding |
03.03.2020
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Paragraph 11 (2)(c) Schedule 2 of Real Property Gains Tax Act 1967 Subsection 25(2) of Real Property Gains Tax Act 1967 |
KSB V Ketua Pengarah Hasil Dalam Negeri |
Real Property Gains Tax |
08.02.2020
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Subsection 33(1) of Income Tax Act 1967 |
PM & 2 ORS V Ketua Pengarah Hasil Dalam Negeri |
Deduction Of Expenses |
01.02.2020
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Section 39 of Stamp Act 1949 |
IPSDN BHD V Pemungut Duti Setem CCL & 4 ORS V Pemungut Duti Setem |
Stamp Duty Appeal |
05.02.2020
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Section 4 of Income Tax Act 1967 Subsection 33(1) of Income Tax Act 1967 |
ZMN V Ketua Pengarah Hasil Dalam Negeri |
Deduction Of Expenses |
05.02.2020
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Subsection 33(1) of Income Tax Act 1967 |
KISB V Ketua Pengarah Hasil Dalam Negeri |
Deduction Of Expenses |
01.02.2020
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Order 53 of the Rules of Court 2012 Section 44 of the Courts of Judicature Act 1964 |
STSB V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
25.01.2020
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Section 4 of Income Tax Act 1967 Section 33 of Income Tax Act 1967 |
BA V Ketua Pengarah Hasil Dalam Negeri |
Income |
25.01.2020
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Subsection 33(1) of Income Tax Act 1967 |
EASB V Ketua Pengarah Hasil Dalam Negeri |
Deduction Of Expenses |
21.01.2020
|
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Order 53 of the Rules of Court 2012 Real Property Gains Tax Act 1976 (RPGTA 1976) |
Sumur Marketing Sdn Bhd & Sumurwang Industries Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Income Tax or Real Property Gains Tax |
27.12.2019
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Order 53 of the Rules of Court 2012 |
Shell People Services Asia Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
27.12.2019
|
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Subsection 75(1) ITA 1967 |
Pendakwaraya V GCK |
Failure To Comply With Monthly Tax Deduction (MTD) |
26.12.2019
|
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Section 2 ITA 1967 Section 33 ITA 1967 |
DNKC V Ketua Pengarah Hasil Dalam Negeri |
Income |
13.12.2019
|
|
Section 33(1) ITA 1967 |
BACSB V Ketua Pengarah Hasil Dalam Negeri |
Deduction Of Expenses |
06.12.2019
|
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Section 68(1)(a) Courts Of Judicature Act 1964 |
Ketua Pengarah Hasil Dalam Negeri V BJT |
Application For Leave To Appeal |
06.12.2019
|
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Paragraph 22(2)(b) ITA 1967 |
PSB V Ketua Pengarah Hasil Dalam Negeri |
Compensation |
03.12.2019
|
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Section 4(d) of ITA 1967 |
BCSB V Ketua Pengarah Hasil Dalam Negeri |
Rental Income |
02.12.2019
|
|
Schedule 3 of ITA 1967 |
CBB V Ketua Pengarah Hasil Dalam Negeri |
Capital Allowance |
02.12.2019
|
|
Section 39 Stamp Act 1949 |
KEM V Pemungut Duti Setem |
Stamp Duty |
01.11.2019
|
|
Order 53 of the Rules of Court 2012 Section 138B of Income Tax Act 1967 |
IMSB V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review - Leave to Appeal to Federal Court Advance Ruling |
29.10.2019
|
|
Section 33(1) Income Tax Act 1967 (ITA 1967) |
MKDSB V Ketua Pengarah Hasil Dalam Negeri |
Deductions |
25.10.2019
|
|
Order 53 of The Rules of Court 2012 |
Sumur Heights Sdn Bhd & 2 Others V Ketua Pengarah Hasil Dalam Negeri
|
Judicial Review |
25.10.2019
|
|
Section 39 Stamp Act 1949 Paragraph 3(a) of Stamp Duty (Exemption) (No. 3) Order 2012 |
G Limited V Pemungut Duti Setem |
Stamp Duty |
09.10.2019
|
|
Order 53 of The Rules of Court 2012 Section 44 of the Courts of Judicature Act 1964 |
SPSA V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Interim Stay Order |
03.10.2019
|
|
Section 33(1) of ITA 1967 |
TESB V Ketua Pengarah Hasil Dalam Negeri |
Deductions |
28.09.2019
|
|
Order 53 of The Rules of Court 2012 |
Saujana Triangle Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
27.09.2019
|
|
Order 53 of The Rules of Court 2012 Section 33(1) ACP1967 Subsection 60(5)(b)(i) |
Tune Insurance Malaysia Berhad V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Deduction of Expenses |
27.09.2019
|
|
Order 53 of The Rules of Court 2012 Section 4A(iii) ITA1967 Section 109B(1)(c) ITA 1967 |
Wira Swire Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri
|
Judicial Review Income Withholding Tax |
27.09.2019
|
|
Order 53 of The Rules of Court 2012 |
CCMB & 6 Ors V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
26.09.2019
|
|
Order 14 of the Rules of Court 2012 Section 75A of ITA 1967
|
ASB V Government Of Malaysia |
Civil Recovery |
10.09.2019
|
|
Section 34(2) of ITA 1967 Section 113(2) of ITA 1967
|
QCHB V Ketua Pengarah Hasil Dalam Negeri |
Bad Debt Penalty |
14.09.2019
|
|
Order 53 of The Rules of Court 2012
|
APSB V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
13.09.2019
|
|
Order 53 of The Rules of Court 2012
|
AALIB V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
12.09.2019
|
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Order 53 of The Rules of Court 2012 Paragraph 34A Schedule 2 Real Property Gains Tax Act 1976 (RPGTA 1976) |
CMK V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Disposal of Shares |
06.09.2019
|
|
Section 91(3) ITA 1967 Section 33(1) ITA 1967 |
EASB V Ketua Pengarah Hasil Dalam Negeri |
Assessment Deductions |
06.09.2019
|
|
Order 53 of The Rules of Court 2012 Section 140 & 140a |
SPSA V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
05.09.2019
|
|
Section 4(a) ITA 1967 |
Dato' Ng Kai Choon V Ketua Pengarah Hasil Dalam Negeri |
Income |
04.09.2019
|
|
Order 53 of The Rules of Court 2012 Subsection 24(1)(a) ITA 1967 |
Iskandar Coast Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Income Basis Period |
04.09.2019
|
|
Section 34A Schedulel 2 Real Property Gains Tax Act 1976 (RPGTA 1976) |
NRB V Ketua Pengarah Hasil Dalam Negeri |
Real Property Gains Tax |
21.08.2019
|
|
Section 25(2) Real Property Gains Tax Act 1976 (RPGTA 1976) |
AR V Ketua Pengarah Hasil Dalam Negeri |
Real Property Gains Tax |
02.08.2019
|
|
Order 53 of the Rules of Court 2012 Section 99 Income Tax Act 1967 (ITA 1967) |
Ketua Pengarah Hasil Dalam Negeri V GSMSB |
Judicial Review Withholding Tax |
02.08.2019
|
|
Order 53 of the Rules of Court 2012 Section 4(a) Income Tax Act 1967 (ITA 1967) |
SDSB & 2 ors V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Income Tax or Real Property Gains Tax |
26.07.2019
|
|
Subsection 68 Court of Judicature Act 1964 Item 32(i) First Schedule Stamp Act 1949 (SA 1949) |
CWH V Pemungut Duti Setem |
Appeal on stamp duty |
17.07.2019
|
|
Section 4 Stamp Act 1949 Item 4 First Schedule Stamp Act 1949 (SA 1949) |
TTDCSB V Pemungut Duti Setem |
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) |
GHFSB V Pemungut Duti Setem |
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 |
Judicial Review Withholding Tax |
19.04.2019
|
|
Section 109B ITA 1967 |
Alwan Enterprise Sdn Bhd-Jepun V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Withholding Tax |
19.04.2019
|
|
Section 33(1) ITA 1967 |
Ketua Pengarah Hasil Dalam Negeri V Kompleks Tanjung Malim Sdn Bhd |
Deductions |
19.04.2019
|
|
Schedule 3 ITA 1967 Schedule 7A ITA 1967 |
Lavender Confectionery & Bakery Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Industrial Building Allowance Reinvestment Allowance |
19.04.2019
|
|
Section 109 ITA 1967 |
Glocomp Systems (M) Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Withholding Tax |
19.04.2019
|
|
Schedule 3 ITA 1967 |
Ketua Pengarah Hasil Dalam Negeri V Cimb Bank Berhad |
Capital Allowance |
19.04.2019
|
|
Section 4(a) ITA 1967 |
Dato Dr. Singaraveloo A/L Muthusamy V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Income |
08.01.2019
|
|
Section 33(1) ITA 1967 |
Sentimas Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Expenses |
06.12.2018
|
|
Section 80 & Section 142(5) |
BAR Malaysia V Ketua Pengarah Hasil Dalam Negeri |
Declaration |
06.12.2018
|
|
Schedule 7A ITA 1967 |
Nulogictec Industries Sdb Bhd V Ketua Pengarah Hasil Dalam Negeri |
Reinvestment Allowance |
06.12.2018
|
|
Order 53 of the |
Stormac V |
Judicial Review |
06.12.2018
|
|
Section 99 & Section 138B |
SKF Bearing Industries Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Advance Ruling |
05.12.2018
|
|
Order 53 of the |
Leaw Tua Choon V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review |
04.12.2018
|
|
Section 39 Stamp Act 1949 |
Goldhill Fortune Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
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 Section 99 ITA 1967 |
Keysight Technologies Malaysia Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Judicial Review Assessment Under ITA 1967 |
27.02.2018
|
|
Order 53 of the Rules of Court 2012 Section 4, 33(1)(a) and 99 |
Magnum Holdings Sdn Bhd, Magnum Berhad V Ketua Pengarah Hasil Dalam Negeri |
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 |
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 |
Expenses Penalty |
15.01.2018
|
|
Paragraph 12 Schedule 2 |
Ketua Pengarah Hasil Dalam Negeri V Chia Heng Wholesaler Sdn Bhd |
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 |
Judicial Review Assessment Under ITA 1967 |
15.01.2018
|
|
Paragraph 8 |
Ketua Pengarah Hasil Dalam Negeri V Kualiti Alam Sdn Bhd |
Reinvestment Allowance |
22.12.2017
|
|
Section 4 ITA 1967 |
Ketua Pengarah Hasil Dalam Negeri V Thomson Reuters Global Resources |
Income |
22.12.2017
|
|
Paragraph 1A, 4 & 9(cc) |
Budi Nasib Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
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 |
Bad Debt Penalty |
22.12.2017
|
|
Section 109B ITA 1967 |
Ketua Pengarah Hasil Dalam Negeri V Mudah.my Sdn Bhd |
Appellate Jurisdiction With holding Tax |
15.05.2017
|
|
Paragraph 13 Schedule 6 |
Society of La Salle Brothers V Ketua Pengarah Hasil Dalam Negeri |
Tax Exemption |
15.05.2017
|
|
ITA 1967 or RPGT 1976 |
Insaf Tegas Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Badges of Trade |
15.05.2017
|
|
Section 4 ITA 1967 |
Yunainah Binti Idrus V Ketua Pengarah Hasil Dalam Negeri |
Income |
15.05.2017
|
|
Section 33(1) ITA 1967 |
Ensco Gerudi (M) Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
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 >>
|
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 |
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 |
Assessment Penalty |
30.08.2016
|
|
Section 24(1) ITA 1967
|
Pasdec Corporation Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Income Based Period
|
04.07.2016
|
|
Section 91(1) ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri Malaysia V Latexx Manufacturing Sdn Bhd |
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 |
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 |
Deductions Penalty |
10.05.2016
|
|
Section 33(1) ITA 1967
|
Federal Furniture Holding Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Malaysia |
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 |
Deductions |
10.05.2016
|
|
Paragraph 8A Schedule 7A ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri Malaysia V Marigold Industries (M) Sdn Bhd |
Reinvestment Allowance
|
10.05.2016
|
|
Paragraph 7(a)(ii) Schedule 7A ITA 1967
|
Opto Sensors Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Malaysia |
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 |
Income Exemption
|
10.05.2016
|
|
Section 33(1) ITA 1967
|
Oren-Puba Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Malaysia |
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 Development Sdn Bhd |
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 |
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 |
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 |
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 |
Exemption |
13.04.2016
|
|
Section 39(1)(h) ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri Malaysia V Steruda Sdn Bhd |
Deductions
|
13.04.2016
|
|
Section 39(1)(l) ITA 1967
|
NV Alliance Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
Deductions
|
13.04.2016
|
|
Schedule 3 ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri Malaysia V Resort Poresia Bhd |
Capital Allowance
|
13.04.2016
|
|
Section 33(1) ITA 1967
|
Mengawarti Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri |
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 |
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 |
Deductions
|
02.03.2016
|
|
Section 39(1)(j) ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri Malaysia V Teraju Sinar Sdn Bhd |
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 |
Exemptions
|
27.01.2016
|
|
Order 53 Rules Of Court 2012
|
Ketua Pengarah Hasil Dalam Negeri Malaysia V PBJ Industries Sdn Bhd & Goltra Sdn Bhd |
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 |
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 |
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 |
Income
|
04.12.2015
|
|
Section 33 ITA 1967
|
Shaklee Products (M) Sdn. Bhd. V Ketua Pengarah Hasil Dalam Negeri Malaysia |
Deductions
|
23.04.2012
|
|
Schedule 6 ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri V Cardinal Health Malaysia 211 Sdn. Bhd. |
Exemption
|
19.04.2012
|
|
Section 60 ITA 1967
|
Peram Ranum Berhad V Ketua Pengarah Hasil Dalam Negeri Malaysia |
Insurance Business
|
05.04.2012
|
|
Section111 ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri V Pelangi Sdn. Bhd. |
Refund
|
29.03.2012
|
|
Section111 ITA 1967
|
Tropiland Sdn. Bhd. V Ketua Pengarah Hasil Dalam Negeri Malaysia |
Refund |
28.03.2012
|
|
Schedule 3 ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri V Primary Properties Sdn. Bhd. |
Capital Allowance
|
16.02.2012
|
|
Schedule 7A ITA 196
|
Ketua Pengarah Hasil Dalam Negeri V Syarikat Kion Hoong Cooking Oil Mills Sdn. Bhd. |
Reinvestment Allowance
|
16.02.2012
|
|
Schedule 2 RPGT 1976
|
Hamdan Abdul Hamid V Ketua Pengarah Hasil Dalam Negeri Malaysia |
Exemption
|
08.02.2012
|
|
Section 91 ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri V Lai Keng Chong & Kong Chee Leong |
Assessment |
30.01.2012
|
|
Section 33 ITA 1967
|
Ketua Pengarah Hasil Dalam Negeri V Societe Francaise De Cosmetique Sdn. Bhd. |
Deductions
|
10.01.2012
|
|
ITA 1967 or RPGT 1976
|
Ketua Pengarah Hasil Dalam Negeri V Chellam Investment Sdn. Bhd. |
Revenue or Capital Gains
|
01.01.2012
|
Tax Case
A recent tax case is issued for the purpose of providing guidance for the public and officers of the Inland Revenue Board of Malaysia.
List of Recent Tax Case
|
SECTION
|
CASE TITLE
|
CATEGORY
|
DATE ISSUED
|
|
Section 33 ITA 1967
|
PK Resources Sdn. Bhd. V Ketua Pengarah Hasil Dalam Negeri Malaysia |
Deductions
|
03.04.2010
|