26 Jul 2011
GOH V COMMISSIONER OF INLAND REVENUE COA CA78/2010
- Citation
- openlaw-4f455fe4_fcdc_4387_99fd_47e81b9fdbc7.pdf
- Court
- Court of Appeal
The High Court correctly struck out the judicial review application as an abuse of process and untenable because the Commissioner's disallowance was a disputable assessment subject to the statutory objection/appeal procedure and the inter-agency adjustments and payments complied with the governing statutes so no double taxation occurred and the claimed tax credit was not payable.