S
S. Saravana Kumar
About S. Saravana Kumar
S. Saravana Kumar has appeared as counsel in 4 judgments in the MY Case Law database, spanning February 2025 to September 2025. Role breakdown: counsel for appellant (3), counsel for respondent (1). Appearances span the Court of Appeal (2), Federal Court (2).
4
Appearances
2
Roles
2
Firms
No
Senior Counsel
How many court cases has S. Saravana Kumar appeared in?
S. Saravana Kumar has appeared in 4 published judgments from February 2025 to September 2025. Appearances span the Court of Appeal (2), Federal Court (2).
Practice Areas (from case appearances)
strict construction of tax exemption 1 - strict and narrow interpretation of Tax Exemption 1 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
Counsel Appellant (3)
b-01a-666-12-2023 MYCOA
MULTI-PURPOSE CREDIT SDN BHD v KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI
22 September 2025
w-01a-610-08-2022 MYCOA
SUNWAY REIT HOLDINGS SDN BHD v KETUA PENGARAH HASIL DALAM NEGERI
5 March 2025
01f-22-08-2024w MYFC
Wintercorn Malaysia Sdn Bhd v 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) Jabatan Kastam Diraja Malaysia (KDRM)
27 February 2025