Mewah Unik Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

wa-14-4-01-2024 High Court (Mahkamah Tinggi) 3 February 2026 • WA-14-4-01/2024

Catchwords

REVENUE LAW: Income tax – Assessment – Appeal against deciding order – Sale of land – Joint Venture Agreement (JVA) to develop the land – Taxpayer to receive 33 housing units under the JVA – Initial gross proceeds subject to section 3 of the Real Property Gains Tax Act 1976 – Whether subsequent gross proceeds subject to business income – Whether penalty lawfully imposed – Sections 4 and 113(2) of the Income Tax Act 1967.

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent Mewah Unik Sdn Bhd Appellant

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-4-01-2024)