Centralfields Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

ba-25-54-08-2023 High Court (Mahkamah Tinggi) 3 June 2025 • BA-25-54-08/2023

Catchwords

Application for Judicial Review pursuant to Order 53 of the Rules of Court 2012. Issue of whether section 4C of the Income Tax 1967 which was declared unconstitutional in the case of Wiramuda (M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is to have effect prospectively or retrospectively.

Practice Areas

Application for Judicial Review pursuant to Order 53 of the Rules of Court 2012. Issue of whether section 4C of the Income Tax 1967 which was declared unconstitutional in the case of Wiramuda (M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is to have effect prospectively or retrospectively.

Judges (1)

Shahnaz binti Sulaiman Delivered

Parties (2)

Centralfields Sdn Bhd Applicant Ketua Pengarah Hasil Dalam Negeri Respondent

Case Significance

Centralfields Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated June 3, 2025 (citation: ba-25-54-08-2023). The case was decided by Shahnaz binti Sulaiman.

What was the outcome of Centralfields Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri?

Centralfields Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated June 3, 2025. The case was heard by Shahnaz binti Sulaiman. See the full judgment for details.