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
Subsection 4(a) Income Tax Act 1967	Medan Prestasi Sdn Bhd v. Director General of Inland Revenue New! Case Report>>	Tax Appeal	23.03.2023
Subsection 91(1) Subsection 33(1) Subsection 113(2) Income Tax Act 1967	TLP v. Director General of Inland Revenue Case Report>>	Tax Appeal	20.03.2023
Section 4(f) Income Tax Act 1967	OASB v. Director General of Inland Revenue Case Report>>	Tax Appeal	02.03.2023
Paragraph 4A(ii) and Paragraph 109B(1)(b) Income Tax Act 1967	Malaysia LNG Sdn Bhd v. Director General of Inland Revenue Case Report>>	Tax Appeal	20.02.2023
Paragraph 71 Schedule 3; Subsection 113(2) Income Tax Act 1967	COSB v. Director General of Inland Revenue Case Report>>	Tax Appeal	16.02.2023
Subsection 33(1) Income Tax Act 1967	KLSB v. Director General of Inland Revenue Case Report>>	Tax Appeal	16.02.2023
Subsection 33(1) Paragraph 39(1)(c) Income Tax Act 1967	SSB v. Director General of Inland Revenue Case Report>>	Tax Appeal	16.02.2023
Section 127 Subsection 113(2) Income Tax Act 1967	WHSB v. Director General of Inland Revenue Case Report>>	Tax Appeal	26.01.2023
Subparagraphs 34A(4) and (6) Schedule 2 Real Property Gains Tax Act 1976	MHHSB, SLSB, MTSB v. Director General of Inland Revenue Case Report>>	Tax Appeal	26.01.2023
Section 7, Subsections 6(1AB), 21C(2) and (2A) Promotion of Investments Act 1986	Merimen Online Sdn Bhd v. Director General of Inland Revenue Case Report>>	Tax Appeal	26.01.2023
Stamp Duty (Remission) [No. 2] Order 2012 (P.U.(A) 258/2012)	PBL Land Berhad v. Director General of Inland Revenue Case Report>>	Stamp Duty	26.01.2023
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 Case Report>>	Tax Appeal	29.09.2022
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 Case Report>>	Tax Appeal	29.09.2022
Section 25 Paragraph 23 Schedule 2 Real Property Gains Tax Act 1976	Kayusar Sdn Bhd v. Director General of Inland Revenue Case Report>>	Tax Appeal	29.09.2022
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 Case Report>>	Judicial Review	29.09.2022
Section 4C of the Income Tax Act 1967	Wiramuda (M) Sdn Bhd v. Director General of Inland Revenue Case Report>>	Judicial review	26.08.2022
Section 33 of the Income Tax Act 1967	Director General of Inland Revenue V. Taman Equine (M) Sdn Bhd Case Report>>	Tax Appeal	17.06.2022
Partnership Act 1961 Section 2 of the Income Tax Act 1967	Director General of Inland Revenue V. Abd Wahid Bidin Case Report>>	Appeal to the High Court from decision of the Special Commissioners of Income Tax	14.07.2021
Paragraph 4(f) of the Income Tax Act 1967	Keysight Technologies Malaysia Sdn Bhd V. Director General of Inland Revenue. Case Report>>	Appeal to the High Court from decision of the Special Commissioners of Income Tax	07.05.2021
Subsection 53A(2) of the Income Tax Act 1967	The New Club Taiping V. Director General of Inland Revenue Case Report>>	Tax appeal Tax exemption	01.06.2021
Subsection 24(1) Section 34 of the Income Tax Act 1967	SHWGASB V. Director General of Inland Revenue Case Report>>	Tax Appeal before the Special Commissioners of Income Tax	21.05.2021
Paragraph 60AA(9)(b) of the Income Tax Act 1967	ETB & EFTB Sdn Bhd V. Director General of Inland Revenue Case Report>>	Tax Appeal before the Special Commissioners of Income Tax	20.02.2021
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) Case Report>>	Tax Appeal before the Special Commissioners of Income Tax	01.03.2021
Paragraph 4(f) of the Income Tax Act 1967	ABM V. Director General of Inland Revenue (PKCP (R) 780/2017) Case Report>>	Tax Appeal before the Special Commissioners of Income Tax	22.01.2021
Paragraph 4(a) of the Income Tax Act 1967	KST V. Director General of Inland Revenue (PKCP (R) 491/2017) Case Report>>	Tax Appeal before the Special Commissioners of Income Tax	13.01.2021
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 Case Report>>	Stamp Duty Appeals by way of Case Stated	16.01.2021
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 Case Report>>	Application For Leave To Appeal Judicial Review	22.12.2020
Subsection 34 of ITA 1967 Section 113 (2) of ITA 1967	Quality Concrete Holdings Berhad V. Ketua Pengarah Hasil Dalam Negeri Case Report >>	Bad and Doubtful Debt Penalty	26.11.2020
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 Ground Judgment >>	Refund of Stamp Duty	11.11.2020
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 Case Report >>	Income Time Barred Assessment Penalty	14.10.2020
Order 53 of the Rules of Court 2012	MPSB & 2 OTHERS V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Applications for Stay of Proceedings	22.09.2020
Order 53 of the Rules of Court 2012	APSB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Leave for Judicial Review	23.09.2020
Order 53 of the Rules of Court 2012	T & L PSB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Leave for Judicial Review	03.09.2020
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 Case Report >>	Judicial Review Reinvestment Allowance	27.08.2020
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 Case Report >>	Burden of Proof	08.09.2020
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 Ground Judgment >>	Judicial Review	26.08.2020
Section 57 Stamp Act 1949	Brownwood Sdn Bhd V Lembaga Hasil Dalam Negeri & Kerajaan Malaysia Ground Judgment >>	Stamp Duty Appeal	26.08.2020
Order 14, Rule 1 of the Rules of Court 2012	GOVERNMENT OF MALAYSIA V MOHD NAJIB BIN HAJI ABD RAZAK Ground Judgment >>	Civil Recovery Summary Judgment	22.07.2020
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 Case Report >>	Definition of Ordinary Shareholding Deduction Of Expenses Section 110 ACP 1967 set-off	09.07.2020
Order 53 of the Rules of Court 2012	CASB & BBMDSB & GORSB & EDSB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Judicial Review	10.07.2020
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 Case Report >>	Judicial Review Advance Ruling	30.06.2020
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 Case Report >>	Application For Leave To Appeal	23.06.2020
Order 53 of the Rules of Court 2012 Section 44 of the Courts of Judicature Act 1964	CMK V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Judicial Review	24.06.2020
Section 44 of Courts of Judicature Act 1964	CKS V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Stay of Proceeding	20.06.2020
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 Case Report >>	Stay of Proceeding	03.03.2020
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 Case Report >>	Real Property Gains Tax	08.02.2020
Subsection 33(1) of Income Tax Act 1967	PM & 2 ORS V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Deduction Of Expenses	01.02.2020
Section 39 of Stamp Act 1949	IPSDN BHD V Pemungut Duti Setem CCL & 4 ORS V Pemungut Duti Setem Case Report >>	Stamp Duty Appeal	05.02.2020
Section 4 of Income Tax Act 1967 Subsection 33(1) of Income Tax Act 1967	ZMN V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Deduction Of Expenses	05.02.2020
Subsection 33(1) of Income Tax Act 1967	KISB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Deduction Of Expenses	01.02.2020
Order 53 of the Rules of Court 2012 Section 44 of the Courts of Judicature Act 1964	STSB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Judicial Review	25.01.2020
Section 4 of Income Tax Act 1967 Section 33 of Income Tax Act 1967	BA V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Income	25.01.2020
Subsection 33(1) of Income Tax Act 1967	EASB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Deduction Of Expenses	21.01.2020
Order 53 of the Rules of Court 2012 Section 4(a) Income Tax Act 1967 (ITA 1967) Real Property Gains Tax Act 1976 (RPGTA 1976)	Sumur Marketing Sdn Bhd & Sumurwang Industries Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Ground Judgment >>	Judicial Review Income Tax or Real Property Gains Tax	27.12.2019
Order 53 of the Rules of Court 2012 Section 140A Income Tax Act 1967 (ITA 1967)	Shell People Services Asia Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Ground Judgment >>	Judicial Review	27.12.2019
Subsection 75(1) ITA 1967 Subrule 10(1) Of Income Tax (Deduction From Remuneration) Rules 1994	Pendakwaraya V GCK Case Report >>	Failure To Comply With Monthly Tax Deduction (MTD)	26.12.2019
Section 2 ITA 1967 Section 33 ITA 1967	DNKC V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Income	13.12.2019
Section 33(1) ITA 1967	BACSB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Deduction Of Expenses	06.12.2019
Section 68(1)(a) Courts Of Judicature Act 1964	Ketua Pengarah Hasil Dalam Negeri V BJT Case Report >>	Application For Leave To Appeal	06.12.2019
Paragraph 22(2)(b) ITA 1967	PSB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Compensation	03.12.2019
Section 4(d) of ITA 1967	BCSB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Rental Income	02.12.2019
Schedule 3 of ITA 1967	CBB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Capital Allowance	02.12.2019
Section 39 Stamp Act 1949	KEM V Pemungut Duti Setem Case Report >>	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 Case Report >>	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 Case Report >>	Deductions	25.10.2019
Order 53 of The Rules of Court 2012	Sumur Heights Sdn Bhd & 2 Others V Ketua Pengarah Hasil Dalam Negeri Ground Judgment >>	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 Case Report >>	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 Case Report >>	Judicial Review Interim Stay Order	03.10.2019
Section 33(1) of ITA 1967	TESB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Deductions	28.09.2019
Order 53 of The Rules of Court 2012	Saujana Triangle Sdn Bhd V Ketua Pengarah Hasil Dalam Negeri Ground Judgment >>	Judicial Review	27.09.2019
Order 53 of The Rules of Court 2012 Section 33(1) ACP1967 Subsection 60(5)(b)(i) ITA 1967	Tune Insurance Malaysia Berhad V Ketua Pengarah Hasil Dalam Negeri Ground Judgment >>	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 Ground Judgment >>	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 Case Report >>	Judicial Review	26.09.2019
Order 14 of the Rules of Court 2012 Section 75A of ITA 1967	ASB V Government Of Malaysia Case Report >>	Civil Recovery	10.09.2019
Section 34(2) of ITA 1967 Section 113(2) of ITA 1967	QCHB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Bad Debt Penalty	14.09.2019
Order 53 of The Rules of Court 2012	APSB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Judicial Review	13.09.2019
Order 53 of The Rules of Court 2012	AALIB V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Judicial Review	12.09.2019
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 Case Report >>	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 Case Report >>	Assessment Deductions	06.09.2019
Order 53 of The Rules of Court 2012 Section 140 & 140a ITA 1967	SPSA V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Judicial Review	05.09.2019
Section 4(a) ITA 1967	Dato' Ng Kai Choon V Ketua Pengarah Hasil Dalam Negeri Ground Judgment >>	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 Ground Judgment >>	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 Case Report >>	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 Case Report >>	Real Property Gains Tax	02.08.2019
Order 53 of the Rules of Court 2012 Section 99 Income Tax Act 1967 (ITA 1967) Section 109 Income Tax Act 1967 (ITA 1967)	Ketua Pengarah Hasil Dalam Negeri V GSMSB Case Report >>	Judicial Review Withholding Tax	02.08.2019
Order 53 of the Rules of Court 2012 Section 4(a) Income Tax Act 1967 (ITA 1967) Real Property Gains Tax Act 1976 (RPGTA 1976)	SDSB & 2 ors V Ketua Pengarah Hasil Dalam Negeri Case Report >>	Judicial Review Income Tax or Real Property Gains Tax	26.07.2019
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 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 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 Tanjung Malim Sdn Bhd Ground Judgment >>	Deductions	19.04.2019
Schedule 3 ITA 1967 Schedule 7A ITA 1967	Lavender Confectionery & 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 Sdb 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 V 1. Pesuruhjaya Khas Cukai Pendapatan 2. Ketua Pengarah Hasil Dalam Negeri 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	Goldhill 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 Development 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 >>	Exemptions	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 >>	Deductions	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 196	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
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ITA 1967 or RPGT 1976	Ketua Pengarah Hasil Dalam Negeri V Chellam Investment Sdn. Bhd. Download >>	Revenue or Capital Gains	01.01.2012

SECTION

CASE TITLE

CATEGORY

DATE ISSUED

Section 33 ITA 1967

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

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Deductions

03.04.2010