Ketua Pengarah Hasil Dalam Negeri v EXCEPTIONAL LANDMARK SDN BHD
Catchwords
This is an appeal by the Ketua Pengarah Hasil Dalam Negeri (DGIR) against the Deciding Order of the Special Commissioners of Income Tax (SCIT) dated 20.01.2023, that favored the respondent’s (Exceptional Landmarks) appeal under section 99 of the ITA 1967 (Right of Appeal) against the DGIR Notice of Additional Assessment (27.11.2017) for the Year of Assessment (YA) 2014. 2. I find that the SCIT has not misdirected herself on the facts and the law. In the circumstances, I see no reason to disturb her findings in the SCIT Deciding Order. The DGIR’s appeal is dismissed with costs.
Practice Areas
This is an appeal by the Ketua Pengarah Hasil Dalam Negeri (DGIR) against the Deciding Order of the Special Commissioners of Income Tax (SCIT) dated 20.01.2023, that favored the respondent’s (Exceptional Landmarks) appeal under section 99 of the ITA 1967 (Right of Appeal) against the DGIR Notice of Additional Assessment (27.11.2017) for the Year of Assessment (YA) 2014. 2. I find that the SCIT has not misdirected herself on the facts and the law. In the circumstances, I see no reason to disturb her findings in the SCIT Deciding Order. The DGIR’s appeal is dismissed with costs.
Judges (1)
Case Significance
Ketua Pengarah Hasil Dalam Negeri v EXCEPTIONAL LANDMARK SDN BHD is a High Court (Mahkamah Tinggi) decision dated July 1, 2025 (citation: wa-14-2-02-2023). The case was decided by Hayatul Akmal binti Abdul Aziz.
What was the outcome of Ketua Pengarah Hasil Dalam Negeri v EXCEPTIONAL LANDMARK SDN BHD?
Ketua Pengarah Hasil Dalam Negeri v EXCEPTIONAL LANDMARK SDN BHD is a High Court decision dated July 1, 2025. The case was heard by Hayatul Akmal binti Abdul Aziz. See the full judgment for details.