Ketua Pengarah Hasil Dalam Negeri v SUDHAKARAN A/L KESAWAN

wa-14-8-04-2023 High Court (Mahkamah Tinggi) 29 October 2025 • WA-14-8-04/2023 • 17 min read

3 cases cited (0 SG, 3 foreign)

Catchwords

Appeal from decision from Special Commissioner of Income Tax-tax treatment to be given in respect of income received by person on secondment overseas-whether attracts application of s.13(2)(c) of Income Tax Act-whether income received on secondment deemed to have been received from Malaysia-whether overseas assignment is incidental to employment in Malaysia-application of Public Ruling No. 1/2011-7 factors to be considered cumulatively-approach to be taken by the court in an appeal from the SCIT’s decision.

Judges (1)

Alice Loke Yee Ching Delivered

Counsel (6)

Adnan Sundra & Low Firm Lembaga Hasil Dalam Negeri Firm Nurul Ashikin Ismail Counsel Appellant Siti Salina binti Hassan Counsel Appellant Sudharsanan Thillainathan Counsel Respondent Tania Edward Counsel Respondent

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Appellant Sudhakaran a/l Kesawan Respondent

Case Significance

Ketua Pengarah Hasil Dalam Negeri v SUDHAKARAN A/L KESAWAN is a High Court (Mahkamah Tinggi) decision dated October 29, 2025 (citation: wa-14-8-04-2023). The case was decided by Alice Loke Yee Ching.

What was the outcome of Ketua Pengarah Hasil Dalam Negeri v SUDHAKARAN A/L KESAWAN?

Ketua Pengarah Hasil Dalam Negeri v SUDHAKARAN A/L KESAWAN is a High Court decision dated October 29, 2025. The case was heard by Alice Loke Yee Ching. See the full judgment for details.

Statutes Cited

Income Tax Act 1967 (Cap 53)

Cases Cited (3)

MY (3)

[1994] 2 MLJ 713 [2015] 4 MLJ 487 [2018] 7 CLJ 197

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-14-8-04-2023)