SAUJANA TRIANGLE SDN BHD v Ketua Pengarah Hasil Dalam Negeri
14 cases cited
(0 SG, 14 foreign)
Catchwords
Leave application for judicial review to challenge the Respondent's decision to issue additional assessment for 2018 - 2023. The Applicant called into question - (i) the interpretation and application of sections 140A(2) and (3) Act 53 and the Rules in treating their interest free advances as ‘financial assistance’; and (ii) the imposition of the surcharge under section 140(3C) Act 53 and whether that provision had a retrospective effect. AG object to the leave as the Applicant had not availed themself to the domestic remedy under section 99 Act 53.
Judges (1)
Case Significance
SAUJANA TRIANGLE SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated November 4, 2025 (citation: ba-25-45-06-2025). The case was decided by Narkunavathy Sundareson.
Key issues: AG object to the leave as the Applicant had not availed themself to the domestic remedy under section 99 Act 53..
What was the outcome of SAUJANA TRIANGLE SDN BHD v Ketua Pengarah Hasil Dalam Negeri?
SAUJANA TRIANGLE SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated November 4, 2025. The case was heard by Narkunavathy Sundareson. See the full judgment for details.
Statutes Cited
Income Tax Act 1967 (Cap 53)
Rules of Court 2012
Cases Cited (14)
UK (1)
[1988] 3 All ER 166
MY (13)
[1999] 3 MLJ 1 [2006] 1 CLJ 56 [2006] 1 CLJ 927 [2006] 2 CLJ 532 [2006] 3 MLJ 164 [2006] 4 AMR 89 [2006] 5 MLJ 60 [2009] 4 MLJ 695 [2012] 4 CLJ 478 [2012] 4 MLJ 296 [2020] 3 MLJ 114 [2022] 4 MLJ 660 [2025] MLJU 672
Judgment
Read the full judgment on the official Malaysia Courts portal.
Read on eJudgmentSource: eJudgment (ba-25-45-06-2025)