SOUTHERN POWER GENERATION SDN BHD v Ketua Pengarah Hasil Dalam Negeri
Catchwords
1. This is an application for Judicial Review by Southern Power Generation Sdn Bhd seeking to quash the Notices of Assessment issued by the Director-General of Inland Revenue for YAs 2017–2021 totaling RM78.5 million. 2. The Applicant contends the assessments were unlawful and tainted by errors of law. 3. Having considered all submissions, the Court finds the Energy Test Payments taxable under section 4(a), Sukuk interest deductible under paragraph 33(1)(a) and tax credits under section 110 rightly claimable. 4. The impugned assessments are therefore quashed by certiorari. 5. No cause for this application as confirmed by the Applicant.
Practice Areas
1. This is an application for Judicial Review by Southern Power Generation Sdn Bhd seeking to quash the Notices of Assessment issued by the Director-General of Inland Revenue for YAs 2017–2021 totaling RM78.5 million. 2. The Applicant contends the assessments were unlawful and tainted by errors of law. 3. Having considered all submissions, the Court finds the Energy Test Payments taxable under section 4(a), Sukuk interest deductible under paragraph 33(1)(a) and tax credits under section 110 rightly claimable. 4. The impugned assessments are therefore quashed by certiorari. 5. No cause for this application as confirmed by the Applicant.
Judges (1)
Case Significance
SOUTHERN POWER GENERATION SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated September 30, 2025 (citation: ja-25-15-06-2023). The case was decided by Noradura binti Hamzah.
Key issues: 2. The Applicant contends the assessments were unlawful and tainted by errors of law..
What was the outcome of SOUTHERN POWER GENERATION SDN BHD v Ketua Pengarah Hasil Dalam Negeri?
SOUTHERN POWER GENERATION SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated September 30, 2025. The case was heard by Noradura binti Hamzah. See the full judgment for details.