Ketua Pengarah Hasil Dalam Negeri v SENAI AIRPORT CITY SDN BHD

ja-14-1-01-2026 High Court (Mahkamah Tinggi) 8 June 2026 • JA-14-1-01/2026 • 21 min read

7 cases cited (0 SG, 7 foreign)

Catchwords

Revenue Law — Income Tax — Appeal from Special Commissioners of Income Tax — Paragraph 34 Schedule 5 Income Tax Act 1967 — Scope of Appellate Intervention — Question of Law — Findings of Fact and Factual Inference — Call Option — Option Fee — Disposal of Rights — Value-Added Land — Minister of Finance’s Exemption Approval under Section 127(3A) Income Tax Act 1967 — Whether Call Option Fee Exempt — Subsequent Letter dated 08.07.2019 — Section 148 Income Tax Act 1967 — Retrospective Effect — Presumption Against Retrospectivity — Strict Construction of Tax Exemption — Additional Assessment — Penalty under Section 113(2) Income Tax Act 1967 — Appeal dismissed.

Practice Areas

Judges (1)

Manira binti Mohd Nor Delivered

Counsel (5)

Lembaga Hasil Dalam Negeri Firm Rosli Dahlan Saravana Partnership Firm Muhammad Arif Zaini Counsel Appellant Muhammad Daniel Izzat Counsel Appellant Nur Hanina binti Mohd Azham Counsel Respondent

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Appellant SENAI AIRPORT CITY Sdn Bhd Respondent

Statutes Cited

Income Tax Act 1967 (Cap 53)

National Land Code (Cap 828)

Cases Cited (7)

MY (7)

[1980] 2 MLJ 191 [2005] 2 MLJ 1 [2012] 6 MLJ 411 [2017] 2 MLJ 120 [2020] 10 CLJ 1 [2023] MLJU 261 [2024] 5 MLJ 276

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ja-14-1-01-2026)