24 Sept 2025
MB VEST SDN BHD Ketua Pengarah Hasil Dalam Negeri
- Citation
- JA-25-2-01/2024 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- JA-25-2-01/2024 (Mahkamah Tinggi)
Preliminary objection upheld: the supplemental affidavit raised an unpleaded 'time-barred' issue and was disallowed. Judicial review dismissed because an adequate domestic remedy before the Special Commissioners of Income Tax existed and had been invoked; no jurisdictional error or plain illegality justified bypassing SCIT. On the merits the disposals evidenced badges of trade and were taxable as business income under s.4(a) Income Tax Act 1967; the 15% penalty under s.113(2) was lawfully imposed. No stay granted. Costs awarded to Respondent.