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Publications
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...
Aug 18, 2023
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...
Aug 4, 2023
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...
Jul 17, 2023
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...
Jun 30, 2023
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...
Jun 21, 2023
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...
Jun 16, 2023
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