YAYASAN BUAH PINGGANG KEBANGSAAN MALAYSIA v Ketua Pengarah Hasil Dalam Negeri

ba-25-78-09-2020 High Court (Mahkamah Tinggi) 27 November 2024 • BA-25-78-09/2020 • 29 min read

22 cases cited (0 SG, 22 foreign)

Catchwords

The Applicant's tax exempted pursuant to subsection 44(6) of the Income Tax Act 1967 was withdrawn by the Respondent on the basis that the Applicant had breached conditions of the exemption. Whether the Applicant was notified of the conditions imposed by the Respondent.

Judges (1)

Shahnaz binti Sulaiman Delivered

Counsel (6)

Lembaga Hasil Dalam Negeri Malaysia Firm Rosli Dahlan Saravana Partnership Firm Mohd Asyraf bin Zakaria Counsel Respondent Mohd Harris Hanapi Counsel Respondent Nur Hanina binti Mohd Azham Counsel Applicant S Saravanan Kumar Counsel Applicant

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent Yayasan Buah Pinggang Kebangsaan Malaysia Applicant

Statutes Cited

English Income Tax Act 1952

s 137(a)

Finance Act 2017 (Cap 785)

s 8

Income Tax Act 1967 (Cap 53)

s 44(6)

Interpretation Act

s 17A s 18

Rules of Court 2012

Cases Cited (22)

UK (7)

[1921] 1 KB 64 [1945] 2 All ER 499 [1946] AC 119 [1948] 1 KB 223 [1956] AC 14 [1971] AC 739 [1985] AC 374

MY (14)

[1982] 2 MLJ 46 [1993] 4 CLJ 339 [1995] 2 CLJ 748 [1995] 2 MLJ 317 [1995] 2 MLJ 442 [1997] 1 CLJ 147 [1997] 1 MLJ 145 [1999] 2 CLJ 471 [2005] 3 MLJ 97 [2006] 2 MLJ 498 [2018] 1 MLJ 376 [2018] 2 CLJ 513 [2018] 2 MLJ 537 [2023] 2 CLJ 333

IN (1)

(2006) 8 SCC 702

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ba-25-78-09-2020)