3 May 2021
ENSCO GERUDI (M) SDN. BHD (No. Syarikat 199401024175(309856-H)) KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-25-233-08-2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-233-08-2020 (Mahkamah Tinggi)
The Notices of Additional Assessment and underlying audit decisions were unlawful and in excess of the Respondent's authority because the Respondent failed to establish that the Applicant and ELL were associated persons under the relevant statutory tests (s139 and s140A), failed to give adequate reasons or produce any transfer pricing analysis to justify substitution of price, and improperly relied on lifting time-bars under s91 without adducing evidence of fraud, wilful default or negligence; accordingly the Decisions are quashed.