SAUJANA TRIANGLE Sdn Bhd

On the court record

A developer whose matters span an additional-tax-assessment review under the Income Tax Act 1967, a strata-access dispute framed in tort, and the setting aside of an arbitral award on public-policy and natural-justice grounds.

SAUJANA TRIANGLE Sdn Bhd, a developer, appears in the corpus across tax, strata-management and arbitration matters, and its appearances span three distinct regimes. In a tax matter the company sought leave for judicial review to challenge the revenue authority's decision to issue additional assessments, questioning the interpretation and application of sections 140A(2) and (3) of the Income Tax Act 1967 in treating interest-free advances as financial assistance, and the imposition of a surcharge under section 140(3C) and whether it had retrospective effect, against the Attorney General's objection that the taxpayer had not exhausted the statutory appeal remedy.

In a strata-management matter before the Court of Appeal, the company, as developer, litigated a dispute with a joint management body and its office bearers arising from a denial of access said to have prevented it from completing utility works for a tower on time, leading to a payment of liquidated damages and a loss of sales and rental income, and claims in the torts of unlawful conspiracy and unlawful interference with business, alongside alleged breaches of statutory duty under the Strata Management Act 2013 and the effect of res judicata. In arbitration matters the company litigated the setting aside of an award under section 37 of the Arbitration Act 2005, on grounds that the award conflicted with public policy for failing to give effect to res judicata or issue estoppel and that natural justice had been breached when the arbitrator refused amendments and further documents.

For a reader, the cluster shows a developer contesting an additional tax assessment, a strata-access dispute framed in tort, and the setting aside of an arbitral award on public-policy and natural-justice grounds. The company and corporate parties are named as they appear on the record; individual office bearers are referred to by their procedural role only. The developer's matters span three regimes at once — a tax-assessment review turning on the treatment of interest-free advances, a strata-access dispute framed in the torts of conspiracy and interference with business, and the setting aside of an arbitral award on public-policy and natural-justice grounds. The variety underscores how a single development project can generate litigation across revenue, strata and arbitration law simultaneously.