L
Lim Chinn Wei
About Lim Chinn Wei
Lim Chinn Wei has appeared as counsel in 3 judgments in the MY Case Law database, spanning February 2025 to March 2025. Role breakdown: counsel for appellant (2), counsel for respondent (1). Appearances span the Federal Court (2), Court of Appeal (1).
3
Appearances
2
Roles
2
Firms
No
Senior Counsel
How many court cases has Lim Chinn Wei appeared in?
Lim Chinn Wei has appeared in 3 published judgments from February 2025 to March 2025. Appearances span the Federal Court (2), Court of Appeal (1).
Practice Areas (from case appearances)
strict construction of tax exemption 1 - strict and narrow interpretation of Tax Exemption 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