21 Aug 2023
Ketua Pengarah Hasil Dalam Negeri ABTP MARKETING SDN BHD
- Citation
- W-01(A)-561-09/2021 (Mahkamah Rayuan)
- Court
- A
- Case number
- W-01(A)-561-09/2021 (Mahkamah Rayuan)
Most challenged expenditures (OEM surcharge, maintenance, commissions, interest, sales commission, capital allowances and hire‑purchase interest) were held deductible as incurred wholly and exclusively for production of ABTP's income; however the R&D expenditure conferred an enduring benefit and was therefore capital in nature caught by s39(1)(c) and disallowed, and the related penalty under s113 in respect of the incorrect return was affirmed.