Tropical Land Property Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

ja-25-29-10-2020 High Court (Mahkamah Tinggi) 18 February 2024 • JA-25-29-10/2020 • 34 min read

11 cases cited (0 SG, 11 foreign)

Outcome

The Judicial Review application is hereby allowed and the decision of the Respondent, reversed. CONCLUSION [61] Based on the abovementioned, I allowed the Applicant’s Judicial Review application against the Respondent and gave the.

Quoted verbatim from the judgment of High Court (Mahkamah Tinggi) (ja-25-29-10-2020). Read the full judgment on the official Malaysia Courts portal for the complete decision.

Catchwords

Income Tax – Judicial Review – whether the Applicant’s Judicial Review can be sustained – Deductions – Developer Company –– whether monies paid by the Applicant to the Johor State Government to obtain a release of Bumiputera Units can be tax deductible – subsection 33(1) and/or subsection 44(6) of the Income Tax Act 1967 [Act 53]

Practice Areas

Revenue Law Administrative Law

Judges (1)

Wong Mee Ling Delivered

Counsel (6)

Lee Hishammuddin Allen & Gledhill Firm Lembaga Hasil Dalam Negeri Firm Ashrina Ramzan Ali Counsel Respondent Chris Toh Pei Roo Counsel Applicant Dato' Nitin Nadkarni Counsel Applicant Surani binti Che Ismail Counsel Respondent

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent Tropical Land Property Sdn Bhd Applicant

Statutes Cited

Income Tax Act 1967 (Cap 53)

Rules of Court 2012

Cases Cited (11)

UK (2)

[1906] AC 448 [1926] AC 205

MY (9)

[1987] 2 MLJ 185 [1999] 3 MLJ 1 [2000] 3 CLJ 409 [2013] 3 MLJ 212 [2017] 2 CLJ 1 [2018] 1 MLJ 376 [2019] MLJU 429 [2022] 4 MLJ 660 [2023] 6 CLJ 701

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ja-25-29-10-2020)