Publications

Over the years, the increased use of technology encourages cross-border transactions without physical presence. Concerns in respect of...

Recently, the Court of Appeal set aside the Director General of Inland Revenue’s (DGIR) decision in disallowing the taxpayer’s deduction...

Introduction In the recent case of Sabic India Pvt Ltd Gurgaon vs DCIT Circle 22(2) New Delhi, the Income Tax Appellate Tribunal (ITAT)...

Malaysia presently offers a wide range of tax incentives to promote investments in selected industry sectors with the intention to...

The meaning of the maxim De Minimis Non Curat Lex is ‘Diminutives are not noticed by law’ (the law cares not for small things)[1]. This...

Recently, the High Court granted leave to HM, a taxpayer to commence judicial review to quash the bills of demand in respect of sales tax...