PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI

wa-14-16-11-2021 High Court (Mahkamah Tinggi) 23 November 2025 • WA-14-16-11/2021

Catchwords

REVENUE LAW: Income tax – Assessment – Appeal against deciding order – Petrol filling station – Canopy and halide lights – Whether entitled to capital expenditure allowance as “plant expenditure” – Meaning of “plant” – Tropiland principles – Schedule 3 of the Income Tax Act 1967

Practice Areas

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent PETRONAS DAGANGAN BERHAD Appellant

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-16-11-2021)