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

REVENUE LAW: Income tax

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent PETRONAS DAGANGAN BERHAD Appellant

Case Significance

PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI is a High Court (Mahkamah Tinggi) decision dated November 23, 2025 (citation: wa-14-16-11-2021). The case was decided by Amarjeet Singh a/l Serjit Singh.

What was the outcome of PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI?

PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI is a High Court decision dated November 23, 2025. The case was heard by Amarjeet Singh a/l Serjit Singh. See the full judgment for details.