REVENUE LAW: Income tax
4 cases · November 2024 to November 2025
Case Volume by Year
1 24
3 25
2024–2025
Key Issues & Sub-Topics
Assessment — Appeal against deciding order — Petrol filling station — Canopy and halide lights — Whether entitled to capital expenditure allowance as “plant expenditure” — Meaning of “plant” — Tropiland principles — Schedule 3 of the Income Tax Act 1967 3 finality of tax assessments — Double taxation — DGIR adopted position that proceeds from disposal of lots subject to additional income tax under s. 4(1) of ITA — DGIR issued notices of additional assessment — sought to tax the respondent under both the RPGTA and ITA — Whether there was double taxation — Whether DGIR ought to have revised and discharged assessment under RPGTA then raise taxes under ITA — Whether decision or conduct of DGIR in issuing disputed notices tainted with illegality. 1
Assessment — Appeal against deciding order — Petrol filling station — Canopy and halide lights — Whether entitled to capital expenditure allowance as “plant expenditure” — Meaning of “plant” — Tropiland principles — Schedule 3 of the Income Tax Act 1967 3 cases
finality of tax assessments — Double taxation — DGIR adopted position that proceeds from disposal of lots subject to additional income tax under s. 4(1) of ITA — DGIR issued notices of additional assessment — sought to tax the respondent under both the RPGTA and ITA — Whether there was double taxation — Whether DGIR ought to have revised and discharged assessment under RPGTA then raise taxes under ITA — Whether decision or conduct of DGIR in issuing disputed notices tainted with illegality. 1 case
Court Distribution
Key People & Firms
Cases
wa-14-15-11-2021
PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI
23 November 2025
MYHC
wa-14-16-11-2021
PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI
23 November 2025
MYHC
wa-14-17-11-2021
PETRONAS DAGANGAN BERHAD v KETUA PENGARAH HASIL DALAM NEGERI
23 November 2025
MYHC
01f-18-05-2024j
Ketua Pengarah Hasil Dalam Negeri v KIND ACTION (M) SDN BHD AMICUS CURIE BAR MALAYSIA
4 November 2024
MYFC