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Azleena binti Md Khairuddin

Lembaga Hasil Dalam Negeri 1 appearance

About Azleena binti Md Khairuddin

Azleena binti Md Khairuddin has appeared as counsel in 1 judgment in the MY Case Law database, spanning March 2025 to March 2025. Role breakdown: counsel for respondent (1). Appearances span the Court of Appeal (1).

1
Appearances
1
Roles
1
Firm
No
Senior Counsel

How many court cases has Azleena binti Md Khairuddin appeared in?

Azleena binti Md Khairuddin has appeared in 1 published judgment from March 2025 to March 2025. Appearances span the Court of Appeal (1).

Practice Areas (from case appearances)

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

Counsel Respondent (1)

w-01a-610-08-2022 MYCOA
SUNWAY REIT HOLDINGS SDN BHD v KETUA PENGARAH HASIL DALAM NEGERI
5 March 2025