Extract This article is a sequel to our preceding piece entitled “Bumi Discounts Deductible – The Prima Nova Harta Development Decision”. In the two recent cases of Ketua Pengarah Hasil Dalam [...]
P v Ketua Pengarah Hasil Dalam Negeri In this appeal, SCIT considered, amongst other issues, whether the Appellant’s employment fell within the term “managerial capacity” and whether the [...]
The High Court recently reversed the position taken in the decisions of a number of Special Commissioners of Income Tax tribunals in holding that sums equivalent to Bumiputra discounts paid to a [...]
Case Summary of Tan Sri Dr M Mahadevan v. Dr Jeyalakshmi Ratnavale & Ors [2017] 6 CLJ 49 (Court of Appeal) Brief Facts :- The original suit was brought by Dr. Ratnavale (the Appellant), where [...]
For the Applicant: HL Lee; Messrs. HL Lee & Co For the Respondent: Wong Hin Loong (Gan Chwee Yen with him); Messrs. Azman Davidson & Co. Facts: Winstech Engineering Sdn Bhd (applicant in [...]
For the Appellants: H Y Chong (Wilson Ho and Muhammad Iqram with him); Messrs. Azman Davidson & Co. For the Respondents: Rohan Arasoo (Harold Tan Kok Leng with him); Messrs. Harold & Lam [...]