Ooi Leng Hwa v Ketua Pengarah Hasil Dalam Negeri

pa-14-6-04-2024 High Court (Mahkamah Tinggi) 22 February 2026 • PA-14-6-04/2024

Catchwords

Appeals against Deciding Orders of the Special Commissioner of Income Tax (“SCIT”) - Paragraph 34 in Schedule 5 to the Income Tax Act 1976 (“ITA 1976”) - Primary findings of facts by SCIT generally unassailable and can neither be overruled not supplemented by the High Court - Paragraphs 34(1) and 39 in Schedule 5 to the ITA 1967 empower courts to hear appeals based on questions of law - Paragraph 34A(3) in Schedule 2 to the RPGTA 1976 provides formula for the determination of the acquisition price of the Rights Share for purposes of assessment under the RPGTA 1976 – whether SCIT erred in law in applying paragraph 4 instead of paragraph 9 in Schedule 2 to the RPGT Act 1976 in the determination of the acquisition price of the Rights Shares

Practice Areas

Judges (1)

Wendy Ooi Su Ghee Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent Ooi Leng Hwa Appellant

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (pa-14-6-04-2024)