SOUTHERN POWER GENERATION SDN BHD v Ketua Pengarah Hasil Dalam Negeri

ja-25-15-06-2023 High Court (Mahkamah Tinggi) 30 September 2025 • JA-25-15-06/2023 • 17 min read

15 cases cited (1 SG, 14 foreign)

Catchwords

1. This is an application for Judicial Review by Southern Power Generation Sdn Bhd seeking to quash the Notices of Assessment issued by the Director-General of Inland Revenue for YAs 2017–2021 totaling RM78.5 million. 2. The Applicant contends the assessments were unlawful and tainted by errors of law. 3. Having considered all submissions, the Court finds the Energy Test Payments taxable under section 4(a), Sukuk interest deductible under paragraph 33(1)(a) and tax credits under section 110 rightly claimable. 4. The impugned assessments are therefore quashed by certiorari. 5. No cause for this application as confirmed by the Applicant.

Judges (1)

Noradura binti Hamzah Delivered

Counsel (6)

Rosli Dahlan Saravana Partnership Firm The Inland Revenue Board of Malaysia (IRBM) Firm Ashrina Ramzan Ali Counsel Respondent Nik Amyrah Syarinie Counsel Respondent Nur Amira Ahmad Azhar Counsel Applicant S. Saravana Kumar Counsel Applicant

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent SOUTHERN POWER GENERATION Sdn Bhd Applicant

Case Significance

SOUTHERN POWER GENERATION SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated September 30, 2025 (citation: ja-25-15-06-2023). The case was decided by Noradura binti Hamzah.

Key issues: 2. The Applicant contends the assessments were unlawful and tainted by errors of law..

What was the outcome of SOUTHERN POWER GENERATION SDN BHD v Ketua Pengarah Hasil Dalam Negeri?

SOUTHERN POWER GENERATION SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated September 30, 2025. The case was heard by Noradura binti Hamzah. See the full judgment for details.

Statutes Cited

Finance Act 2007

s 44

Income Tax Act 1967 (Cap 53)

s 110 s 99(1)

Rules of Court 2012

Cases Cited (15)

SLR (1)

[2005] 4 SLR 285

UK (3)

[1930] AC 415 [1982] 1 WLR 1155 [1985] AC 374

MY (10)

[1979] 1 MLJ 1 [1997] 1 CLJ 147 [1998] 4 MLJ 666 [1999] 3 MLJ 1 [2000] 3 CLJ 409 [2002] 3 CLJ 784 [2004] 7 MLJ 600 [2009] 6 CLJ 405 [2011] 5 MLJ 447 [2017] 1 MLJ 563

HK (1)

[2007] 2 HKC 527

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ja-25-15-06-2023)