KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI v Maxis Berhad

wa-14-10-05-2022 High Court (Mahkamah Tinggi) 28 April 2025 • WA-14-10-05/2022

Catchwords

This is an appeal by the Ketua Pengarah Hasil Dalam Negeri (KPHDN) against the Deciding Order of the Special Commissioners of Income Tax (SCIT) dated 25.04.2022. On 29.04.2025, after considering all the cause papers and the respective written submissions of the parties on a balance of probabilities, I find that the SCIT did not misdirect herself on the facts and the law, and I see no reason to disturb her findings. In the circumstances, L1 is dismissed with no order for costs.

Practice Areas

This is an appeal by the Ketua Pengarah Hasil Dalam Negeri (KPHDN) against the Deciding Order of the Special Commissioners of Income Tax (SCIT) dated 25.04.2022. On 29.04.2025, after considering all the cause papers and the respective written submissions of the parties on a balance of probabilities, I find that the SCIT did not misdirect herself on the facts and the law, and I see no reason to disturb her findings. In the circumstances, L1 is dismissed with no order for costs.

Judges (1)

Hayatul Akmal binti Abdul Aziz Delivered

Parties (2)

KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI Appellant Maxis Berhad Respondent

Case Significance

KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI v Maxis Berhad is a High Court (Mahkamah Tinggi) decision dated April 28, 2025 (citation: wa-14-10-05-2022). The case was decided by Hayatul Akmal binti Abdul Aziz.

Key issues: This is an appeal by the Ketua Pengarah Hasil Dalam Negeri (KPHDN) against the Deciding Order of the Special Commissioners of Income Tax (SCIT) dated 25.04.2022..

What was the outcome of KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI v Maxis Berhad?

KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI v Maxis Berhad is a High Court decision dated April 28, 2025. The case was heard by Hayatul Akmal binti Abdul Aziz. See the full judgment for details.