15 Apr 2021
Setia Indah Sdn Bhd Ketua Pengarah Hasil Dalam Negeri
- Citation
- WA-25-185-06-2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-185-06-2020 (Mahkamah Tinggi)
The court allowed the amendment to the Notices to include a declaration under s33(1) ITA because the issue of deductibility under s33(1) is germane to the core question already before the court and prior High Court decisions supported deductibility; procedural rules and O.1A ROC permit amendment in the overriding interest of justice and no substantial prejudice to the Respondent was shown. The court granted a stay of all further proceedings and effect in relation to the Respondent's assessments because special circumstances existed: substantial assessed tax (RM13,273,903.67), strong arguable…