Ahmad Isyak bin Mohd Hassan
About Ahmad Isyak bin Mohd Hassan
Ahmad Isyak bin Mohd Hassan appears as counsel of record in 4 reported Malaysia judgments (2025). These were heard before MYCOA (2) and MYHC (2).
On the court record
Ahmad Isyak bin Mohd Hassan's reported practice is a revenue and tax-litigation practice, appearing in the High Court and the Court of Appeal in disputes with the Director General of Inland Revenue (Ketua Pengarah Hasil Dalam Negeri), and acting for taxpayers as appellant and respondent.
One matter concerns the characterisation of income. In a Court of Appeal appeal, in which he acted for the appellant, the question was whether the fees of an independent non-executive director were employment income or business income, engaging sections 4(a), 4(b), 91(3) and 113(2) of the Income Tax Act 1967, the master-and-servant relationship and the degree-of-control test, the evidentiary value of EA forms and company secretaries' letters, and whether the assessments were time-barred, where the taxpayer had acted on professional advice and made full disclosure.
He also acts in judicial review of revenue decisions. In related High Court matters concerning Tanda Bestari Development Sdn Bhd and Lush Development Sdn Bhd, in which he acted for a respondent, the applicants sought to quash decisions of the Director General as illegal, ultra vires, in breach of natural justice, irrational or contrary to a legitimate expectation; the court found merit in the applications and granted relief, allowing interest on the sums to be returned.
A further matter concerns the deductibility of expenditure. In a Court of Appeal appeal involving Sunway REIT Holdings Sdn Bhd, in which he acted for a respondent, the court addressed whether a return of capital was taxable income and whether section 33(1) of the Income Tax Act 1967 permits apportionment of interest expenditure — holding a public ruling ultra vires and allowing the full deduction of RM18,188,537.62 of interest against the taxable income. The practice is tax litigation across characterisation of income, deductibility and the judicial review of assessments. It is a specialist revenue practice, argued largely against a single institutional opponent.
How many cases has Ahmad Isyak bin Mohd Hassan appeared in?
Ahmad Isyak bin Mohd Hassan appears as counsel of record in 4 reported Malaysia judgments (2025).
Which courts does Ahmad Isyak bin Mohd Hassan appear in?
Ahmad Isyak bin Mohd Hassan appears before MYCOA (2) and MYHC (2).
What is Ahmad Isyak bin Mohd Hassan's main area of practice?
Revenue and tax litigation, in disputes with the Director General of Inland Revenue (Ketua Pengarah Hasil Dalam Negeri). His matters include the characterisation of directors' fees as employment or business income, judicial review of revenue decisions concerning Tanda Bestari Development Sdn Bhd and Lush Development Sdn Bhd, and the deductibility of interest expenditure in a matter involving Sunway REIT Holdings Sdn Bhd.
What was the income-characterisation appeal about?
Whether the fees of an independent non-executive director were employment income or business income under sections 4(a), 4(b), 91(3) and 113(2) of the Income Tax Act 1967, applying the master-and-servant relationship and the degree-of-control test, and whether the assessments were time-barred where the taxpayer had acted on professional advice and made full disclosure. He acted for the appellant.
What did the Sunway REIT Holdings matter decide on deductibility?
The Court of Appeal addressed whether a return of capital was taxable income and whether section 33(1) of the Income Tax Act 1967 permits apportionment of interest expenditure. It held the relevant public ruling ultra vires and allowed the full deduction of RM18,188,537.62 of interest expenditure against the taxable income. He acted for a respondent.