CIMB Group Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

wa-14-7-04-2023 High Court (Mahkamah Tinggi) 11 August 2024 • WA-14-7-04/2023

Catchwords

REVENUE LAW: Income tax – Whether interest expenses deductible – Whether issuance of notices of assessment time-barred – negligence – what amounts to negligence – Whether difference in interpretation and application of statute amounts to being negligent – sections 91(10 and (30 of the Income Tax Act 1967

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

CIMB Group Sdn Bhd Appellant Ketua Pengarah Hasil Dalam Negeri Respondent

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-7-04-2023)