26 Apr 2021
Inspirasi Elit Sdn Bhd Ketua Pengarah Hasil Dalam Negeri
- Citation
- WA-25-183-06/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-183-06/2020 (Mahkamah Tinggi)
The court granted leave because the Applicant established a prima facie arguable case: the dispute raises predominantly legal questions about deductibility under s33(1)/s44(6) ITA and whether the Respondent's disallowance was an error of law amounting to lack of jurisdiction; alternative appeal does not bar judicial review in such exceptional circumstances; a stay of the impugned assessment was necessary to preserve the status quo and prevent irreparable prejudice pending the substantive hearing.