4 Jun 2025
Centralfields Sdn Bhd Ketua Pengarah Hasil Dalam Negeri
- Citation
- BA-25-54-08/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-25-54-08/2023 (Mahkamah Tinggi)
The court held that the Federal Court's declaration in Wiramuda that section 4C of the Income Tax Act 1967 is unconstitutional is to be applied prospectively; section 4C was therefore valid at the time the YA2016 assessment was raised and the Applicant's judicial review seeking refund was dismissed as the assessment was final and the application was out of time; no order as to costs.