8 Nov 2022
Ketua Pengarah Hasil Dalam Negeri ENSCO GERUDI (M) SDN BHD
- Citation
- W-01(A)-250-05/2021 (Mahkamah Rayuan)
- Court
- A
- Case number
- W-01(A)-250-05/2021 (Mahkamah Rayuan)
The Court allowed DGIR's appeal: the High Court erred in quashing the DGIR's assessments because s.140A is a distinct statutory power from s.140 relied upon in Ensco Gerudi (2013), so the earlier decision did not bind the DGIR's exercise under s.140A; issues of control/associated person status, transfer pricing methodology and limitation exceptions are primarily factual and determinations for the Special Commissioners of Income Tax; DGIR had provided reasons in its audit correspondence; no exceptional circumstances justified judicial review instead of the statutory SCIT appeal route; High Cou…