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Nur Amira binti Ahmad Azhar

Rosli Dhalan Saravana Partnership Called to the Bar in 2019 1 appearance

About Nur Amira binti Ahmad Azhar

Nur Amira binti Ahmad Azhar has appeared as counsel in 1 judgment in the MY Case Law database, spanning March 2025 to March 2025. Role breakdown: counsel for appellant (1). Appearances span the Court of Appeal (1). Admitted to the Malaysian Bar on 2019-03-15.

1
Appearances
2019
Year of Call
1
Firm
No
Senior Counsel

How many court cases has Nur Amira binti Ahmad Azhar appeared in?

Nur Amira binti Ahmad Azhar 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 Appellant (1)

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