KETUA PENGARAH HASIL DALAM NEGERI MALAYSIA v BERJAYA GOLF & RESORT BERHAD

w-01a-649-09-2022 Court of Appeal (Mahkamah Rayuan) 11 December 2024 • W-01(A)-649-09/2022 • 42 min read
15 cases cited (0 SG, 15 foreign)

Catchwords

Meaning of “irrevocable election” under s 44A(2)(a)(iv) Income Tax Act 1967 (“ITA”) - whether the “irrevocable election” allows for revision of the adjusted loss that have been surrendered and claimed inter-se between more than one claimant company when the total adjusted loss remains the same amount - whether the requirements of s 44A ITA have been fulfilled in particular s 44A(2),(5) and (6) - whether the tax audit that resulted in a First Claimant Company paying less tax would allow the surplus of the adjusted loss to be utilised by the Second Claimant Company - whether s 44A(6) ITA reposed on the DGIR a discretion to make apportionment of adjusted loss in a reasonable and proper manner when the adjusted loss in accordance with the order of priority specified cannot be carried out - whether the “irrevocable election”’is nevertheless amendable to a relief under an error or mistake on the part of the taxpayer under s 131(1) ITA - whether the principle of harmonious construction should be applied when reading s 44A together with s 131 ITA.

Judges (3)

Azimah binti Omar Coram Lee Swee Seng Delivered Wan Ahmad Farid bin Wan Salleh Coram

Counsel (6)

Lembaga Hasil Dalam Negeri Firm Rosli Dahlan Saravana Partnership Firm Normareza Binti Mat Rejab Counsel Appellant Nur Hanina binti Mohd Azham Counsel Respondent S. Saravana Kumar Counsel Respondent Syazana Safiah Binti Rozman Counsel Appellant

Parties (2)

BERJAYA GOLF & RESORT BERHAD Respondent KETUA PENGARAH HASIL DALAM NEGERI MALAYSIA Appellant

Statutes Cited

Income Tax Act 1967 (Cap 53)
s 44A(2)

Cases Cited (15)

UK (5)
[1921] 1 KB 64 [1945] 2 All ER 499 [1946] AC 119 [1951] 2 All ER 393 [1971] AC 739
MY (7)
[1992] 1 MLJ 263 [1997] 1 MLJ 94 [2004] 2 CLJ 265 [2010] 4 MLJ 556 [2017] 2 MLJ 421 [2020] 1 CLJ 1 [2023] 10 CLJ 329
HK (2)
[1997] 2 HKC 38 [2012] 3 HKC 272
IN (1)
AIR 1997 SC 1006

Judgment

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Source: eJudgment (w-01a-649-09-2022)