Publications

Recently in AMB v Ketua Pengarah Hasil Dalam Negeri, the SCIT allowed the taxpayer’s appeal and held that the borrowing costs incurred by...

On 18 July 2022, the High Court ruled in favour of the taxpayer where it was held that the taxpayer could claim the excess surrendered...

The burden of proof in a civil litigation refers to the duty of the party to prove a fact or allegation in a dispute. This alert examines...

In the Commissioner of Taxation of the Commonwealth of Australia v Glencore Investment Pty Ltd , the Full Federal Court of Australia...

On 25 May 2022, in a landmark ruling, the High Court ruled in favour of the taxpayer where it was held that a business sale agreement...

On 29 March 2022, the High Court ruled held that the taxpayer may continue claim investment allowance amounting to RM 3.3 billion despite...