23 May 2025
LAM KAM WING KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- Q-01(A)-461-06/2022 (Mahkamah Rayuan)
- Court
- A
- Case number
- Q-01(A)-461-06/2022 (Mahkamah Rayuan)
For purposes of the Exemption Order 2009 the appellant was properly deemed to have control of his employer under Paragraph 3(a)(i) read with section 139 Income Tax Act 1967 because he was the single largest shareholder (30%) such that the exemption did not apply; however, the penalty under section 113(2) ITA 1967 was set aside because the non-declaration stemmed from a bona fide, arguable construction of the exemption and the Director General ought to have exercised discretion under section 124(3) to remit the penalty in full.