16 Jan 2026
IOI Properties Group Berhad Ketua Pengarah Hasil Dalam Negeri
- Citation
- WA-25-354-10/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-354-10/2021 (Mahkamah Tinggi)
The application for judicial review was dismissed because the applicant failed to exhaust the statutory appeal remedy under s99 of the Income Tax Act 1967; the issues involve questions of fact and mixed law and fact (the true purpose and nature of the loans and interest), which are matters for the Special Commissioners to determine on evidence; no exceptional circumstances were shown to bypass the appeal route.