Lembaga Hasil Dalam Negeri (LHDN) v PROFOUND RELIANCE SDN BHD

wa-14-12-05-2022 High Court (Mahkamah Tinggi) 2 July 2025 • WA-14-12-05/2022 • 50 min read

9 cases cited (0 SG, 9 foreign)

Catchwords

Appeal by the KPDN against the Deciding Order of the SCIT dated 28.04.2022. Profound’s application for relief over a supposed error or mistake in the YA 2009 - 2011, dated 20.03.2013, under s.131 ITA.

Judges (1)

Hayatul Akmal binti Abdul Aziz Delivered

Counsel (7)

Inland Revenue Board Firm Lee Hishammuddin Allen & Gledhill Firm Anis Afiqah Che Rahim Counsel Appellant Azrul Safinas bt Rosli Counsel Appellant Chris Toh Pei Roo Counsel Respondent Dato' Nitin Nadkarni Counsel Respondent Jay Fong Sia Sheng Counsel Respondent

Parties (2)

Lembaga Hasil Dalam Negeri Appellant PROFOUND RELIANCE Sdn Bhd Respondent

Case Significance

Lembaga Hasil Dalam Negeri (LHDN) v PROFOUND RELIANCE SDN BHD is a High Court (Mahkamah Tinggi) decision dated July 2, 2025 (citation: wa-14-12-05-2022). The case was decided by Hayatul Akmal binti Abdul Aziz.

What was the outcome of Lembaga Hasil Dalam Negeri (LHDN) v PROFOUND RELIANCE SDN BHD?

Lembaga Hasil Dalam Negeri (LHDN) v PROFOUND RELIANCE SDN BHD is a High Court decision dated July 2, 2025. The case was heard by Hayatul Akmal binti Abdul Aziz. See the full judgment for details.

Statutes Cited

Federal Constitution

Art 13(2)

Income Tax Act 1967 (Cap 53)

Cases Cited (9)

MY (9)

[1974] 1 MLJ 182 [1989] 1 MLJ 473 [2017] 5 CLJ 526 [2017] 6 AMR 68 [2017] 7 MLJ 449 [2020] 4 MLJ 1 [2022] MLJU 2997 [2024] 2 MLJ 706 [2024] MLJU 1271

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-12-05-2022)