Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Appeals from special commissioners of income tax

Legal area

Court

25 Nov 2024

SERBA WANGI (PG) SDN BHD KETUA PENGARAH HASIL DALAM NEGERI MALAYSIA

Citation

PA-14-1-03/2021 (Mahkamah Tinggi)
Court

High Court
Case number

PA-14-1-03/2021 (Mahkamah Tinggi)

The High Court allowed the appeal because the Special Commissioners misdirected themselves in law by narrowly defining "processing" (requiring structural conversion like paddy to rice), imposing an unduly high burden of proof, and disregarding documentary and oral evidence that the appellant had acquired and used machinery to subject raw rice to systematic processes producing higher value products; on purposive construction of Schedule 7A the appellant satisfied the qualifying project requirements and had been in operation for the requisite period, therefore RA entitlement stood and the relat…
8 May 2024

KETUA PENGARAH HASIL DALAM NEGERI MALAYSIA REVENUE POINT SDN BHD

Citation

W-01(A)-103-02/2022 (Mahkamah Rayuan)
Court

A
Case number

W-01(A)-103-02/2022 (Mahkamah Rayuan)

The Court of Appeal held the SCIT’s findings that the disposals were an adventure in the nature of trade were supported by evidence and reasonably reached; the High Court erred in substituting its view. Accordingly the gains from sale of the 59 units are trading receipts taxable under section 4(a) ITA; best judgment assessments for YA2009 and YA2010 and penalties under section 112(3) ITA were valid. The SCIT decision is reinstated.