Ketua Pengarah Hasil Dalam Negeri v SUDHAKARAN A/L KESAWAN

wa-14-8-04-2023 High Court (Mahkamah Tinggi) 29 October 2025 • WA-14-8-04/2023

Catchwords

Appeal from decision from Special Commissioner of Income Tax-tax treatment to be given in respect of income received by person on secondment overseas-whether attracts application of s.13(2)(c) of Income Tax Act-whether income received on secondment deemed to have been received from Malaysia-whether overseas assignment is incidental to employment in Malaysia-application of Public Ruling No. 1/2011-7 factors to be considered cumulatively-approach to be taken by the court in an appeal from the SCIT’s decision.

Practice Areas

Appeal from decision from Special Commissioner of Income Tax-tax treatment to be given in respect of income received by person on secondment overseas-whether attracts application of s.13(2)(c) of Income Tax Act-whether income received on secondment deemed to have been received from Malaysia-whether overseas assignment is incidental to employment in Malaysia-application of Public Ruling No. 1/2011-7 factors to be considered cumulatively-approach to be taken by the court in an appeal from the SCIT’s decision.

Judges (1)

Alice Loke Yee Ching Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Appellant Sudhakaran a/l Kesawan Respondent

Case Significance

Ketua Pengarah Hasil Dalam Negeri v SUDHAKARAN A/L KESAWAN is a High Court (Mahkamah Tinggi) decision dated October 29, 2025 (citation: wa-14-8-04-2023). The case was decided by Alice Loke Yee Ching.

What was the outcome of Ketua Pengarah Hasil Dalam Negeri v SUDHAKARAN A/L KESAWAN?

Ketua Pengarah Hasil Dalam Negeri v SUDHAKARAN A/L KESAWAN is a High Court decision dated October 29, 2025. The case was heard by Alice Loke Yee Ching. See the full judgment for details.