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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...
Dec 5, 2023


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...
Nov 29, 2023


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...
Nov 16, 2023


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...
Oct 2, 2023


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...
Sep 26, 2023


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...
Sep 8, 2023
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