KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI v Maxis Berhad

wa-14-10-05-2022 High Court (Mahkamah Tinggi) 28 April 2025 • WA-14-10-05/2022 • 33 min read

16 cases cited (0 SG, 16 foreign)

Catchwords

This is an appeal by the Ketua Pengarah Hasil Dalam Negeri (KPHDN) against the Deciding Order of the Special Commissioners of Income Tax (SCIT) dated 25.04.2022. On 29.04.2025, after considering all the cause papers and the respective written submissions of the parties on a balance of probabilities, I find that the SCIT did not misdirect herself on the facts and the law, and I see no reason to disturb her findings. In the circumstances, L1 is dismissed with no order for costs.

Judges (1)

Hayatul Akmal binti Abdul Aziz Delivered

Counsel (6)

Inland Revenue Board of Malaysia Firm Rosli Dahlan Saravana Partnership Firm Abdul Aziz bin Harun Counsel Appellant Elina binti Abdul Rashid Counsel Appellant Lim Chin Wei Counsel Respondent S. Saravana Kumar Counsel Respondent

Parties (2)

KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI Appellant Maxis Berhad Respondent

Case Significance

KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI v Maxis Berhad is a High Court (Mahkamah Tinggi) decision dated April 28, 2025 (citation: wa-14-10-05-2022). The case was decided by Hayatul Akmal binti Abdul Aziz.

Key issues: This is an appeal by the Ketua Pengarah Hasil Dalam Negeri (KPHDN) against the Deciding Order of the Special Commissioners of Income Tax (SCIT) dated 25.04.2022..

What was the outcome of KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI v Maxis Berhad?

KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI v Maxis Berhad is a High Court decision dated April 28, 2025. The case was heard by Hayatul Akmal binti Abdul Aziz. See the full judgment for details.

Statutes Cited

Income Tax Act 1967 (Cap 53)

Cases Cited (16)

UK (1)

[1981] 2 All ER 1116

MY (15)

[1979] 1 MLJ 13550 [1981] MLJ 214 [1985] 2 MLJ 449 [1989] 1 MLJ 473 [2004] 2 CLJ 265 [2005] 4 CLJ 810 [2006] 1 CLJ 112151 [2011] 10 CLJ 345 [2014] 4 MLJ 76549 [2017] 2 MLJ 197 [2017] 7 MLJ 449 [2018] MLJU 433 [2024] 3 MLJ 1 [2025] 1 CLJ 883 [2025] 1275 CLJ 883

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-10-05-2022)