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KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI
Organisation 3 cases
About KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI
KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI appears as a party in 3 judgments in the MY Case Law database, spanning February 2025 to September 2025. KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI appeared as respondent in 2 cases, appellant in 1 case. Cases span the High Court (2), Court of Appeal (1).
How many court cases involve KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI?
KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI appears in 3 published judgments from February 2025 to September 2025. Most commonly as respondent (2 cases).
Practice Areas
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 This is an appeal by the Ketua Pengarah Hasil Dalam Negeri (KPHDN) against the Deciding Order of the Special Commissioners of Income Tax (SCIT) dated 25.04.2022. 1 On 29.04.2025, after considering all the cause papers and the respective written submissions of the parties on a balance of probabilities, I find that the SCIT did not misdirect herself on the facts and the law, and I see no reason to disturb her findings. 1 In the circumstances, L1 is dismissed with no order for costs. 1 REVENUE LAW: Judicial review 1