L
Lembaga Hasil Dalam Negeri
2 cases · 5 lawyers
About Lembaga Hasil Dalam Negeri
Lembaga Hasil Dalam Negeri has appeared in 2 judgments in the MY Case Law database, spanning March 2025 to September 2025. Case appearances span the Court of Appeal (2). Role breakdown: counsel for respondent (2).
2
Cases
5
Lawyers (in cases)
2
Appearances
How many cases has Lembaga Hasil Dalam Negeri handled?
Lembaga Hasil Dalam Negeri has appeared in 2 published judgments from March 2025 to September 2025. Appearances span the Court of Appeal (2).
Practice Areas (from case appearances)
Appeal against the Learned High Court Judge’s (“Learned Judge”) decision in affirming the Special Commissioner of Income Tax’s (“SCIT”) decision that the loan debts which were waived during the relevant/subject Year of Assessment shall be treated as taxable income despite the admitted and undisputed fact that the taxpayer already had been fully taxed on the loan amount (by not deducting the loan debt as a deductible operating expense/liability and instead treating the loan as a gross income) during the preceding Year of Assessment (“YA”) before the loan debt was eventually waived. 1 Judicial Review 1 The case concerns the deductibility of interest expenditure for tax purposes. The Court of Appeal ruled in favor of Sunway REIT Holdings Sdn Bhd, holding that the return of capital received from Sunway REIT is taxable income. It also held that section 33(1) of the ITA does not allow for apportionment of interest expenditure, making Public Ruling No. 2/2011 ultra vires. Consequently, the court allowed the full deduction of RM18,188,537.62 in interest expenditure against the taxable income for the relevant year. The High Court’s decision was set aside, with costs awarded to the appellant. 1