15 Mar 2023
DETIK HARTAMAS SDN BHD Ketua Pengarah Hasil Dalam Negeri
- Citation
- WA-25-528-11/2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-528-11/2019 (Mahkamah Tinggi)
The application is dismissed because the applicant may not rely on s 33(1) as it was not pleaded; the contributions were paid to a Tabung which was not shown to be the State Government or an approved recipient under s 44(6); the payments were mandatory consideration for release of units and therefore not voluntary gifts deductible under s 44(6); accordingly the contributions are not deductible and certiorari is refused.