11 Mar 2021
KETUA PENGARAH HASIL DALAM NEGERI ABD WAHID BIN BIDIN
- Citation
- WA-14-32-06/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-14-32-06/2020 (Mahkamah Tinggi)
High Court allowed the Appellant's appeal: SCIT's finding that TTE was a genuine partnership for YA 2009 and 2010 was set aside because the Respondent failed to prove combination of rights, powers or property, no capital contribution or receipt of profit by AW3, the written partnership agreement was produced late and post-dated the relevant year, and Form P was not filed; SCIT misapplied the Stamp Act as conclusive proof and misapplied the law on partnership and burden of proof. The finding of no penalty was also erroneous as the incorrect return was discovered by audit and ignorance of law i…