Ketua Pengarah Hasil Dalam Negeri v JONATHAN JAMES LAW
7 cases cited
(0 SG, 7 foreign)
Outcome
This appeal is dismissed, but I am not going to make any order as to costs.
Catchwords
Revenue Law — Income tax — Assessment — Appeal against deciding order of Special Commissioners of Income Tax (“SCIT”) in allowing respondent’s appeal and setting aside notices of advance assessment and additional assessment issued by appellant — Exemption of income tax from the respondent's gross income based on the Income Tax (Exemption) (No. 8) Order 2011 (“2011 Order”) Revenue Law — Income tax — Assessment — Whether the respondent is entitled to the tax exemption under the 2011 Order— Para 2(1) — Circumstances where individual non-Malaysian citizen is entitled to claim the 50% exemption under para 2(1) — Meaning of “managerial capacity” — Whether there is sufficient evidence to establish that the respondent is the manager in the company — Whether DGIR correct in concluding that the respondent did not qualify for the exemption in the 2011 Order — Whether assessment raised by DGIR in accordance with the 2011 Order — Whether SCIT correct in allowing the appeal made under s 99(1) of the Income Tax Act 1967 (“ITA”)
Practice Areas
Judges (1)
Counsel (3)
Statutes Cited
Evidence Act 1950 (Cap 56)
Income Tax Act 1967 (Cap 53)
Cases Cited (7)
UK (1)
[2005] EWHC 1731
MY (6)
[1994] 1 MLJ 99 [2001] 3 MLJ 641 [2004] 2 MLJ 31 [2006] 1 MLJ 428 [2008] 1 MLJ 164 [2012] 5 MLJ 515
Judgment
Read the full judgment on the official Malaysia Courts portal.
Read on eJudgmentSource: eJudgment (wa-14-28-10-2022)