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Publications
Tax Authority’s Application To Reinstate A Company Dismissed By The High Court
Recently, the High Court dismissed an action commenced by the Director General of Inland Revenue (DGIR) among others against the...
Apr 12, 2023
High Court Grants Stay Of Proceedings To Taxpayer
Section 106(3) Income Tax Act 1967 reads: “In any proceedings under this section, the court shall not entertain any plea that the amount...
Apr 5, 2023
Pricing Adjustments Made To Median Pricing
Recently, the High Court dismissed the Director General of Inland Revenue’s (DGIR) appeal in a transfer pricing appeal. The key issue in...
Mar 31, 2023
The Wiramuda Case – Landmark Federal Court Ruling That Compensation Is Not Taxable
Recently, the Federal Court led by the Chief Justice unanimously ruled in favour of the taxpayer by ruling that Section 4C of the Income...
Mar 27, 2023
UK Supreme Court’s Ruling In The NCL Investments Ltd Case
Recently, the United Kingdom Supreme Court in NCL Investments Ltd v Revenue and Customs Commissioners [2022] 1 WLR 1829 dealt with the...
Mar 10, 2023
Transfer Pricing In The Software Industry: The Oracle India Case And Its Impact
Oracle India Pvt. Ltd. (Oracle India) v Deputy Commissioner of Income Tax W.P. (C) 7828/2010 is a transfer pricing dispute which...
Mar 3, 2023
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