INQPHARM GROUP SDN BHD v Ketua Pengarah Hasil Dalam Negeri

wa-25-9-01-2021 High Court (Mahkamah Tinggi) 15 December 2025 • WA-25-9-01/2021 • 16 min read

8 cases cited (0 SG, 8 foreign)

Catchwords

Judicial review-challenge to Notices of Assessment and Additional Assessment by Inland Revenue-for sale of Applicant’s IP rights-Inland Revenue regarded gains on disposal as revenue and not capital, hence subjecting it to tax-Applicant did not appeal to Special Commissioners for Income Tax-whether factual issues arise to warrant appeal to Special Commissioners-whether Notices caught by time bar-whether Inland Revenue wrong in the test to be applied in determining whether gains were capital or revenue-reasons not given for the characterizing gains as revenue-duty to give reasons where statute does not impose such a duty

Judges (1)

Alice Loke Yee Ching Delivered

Counsel (6)

Lembaga Hasil Dalam Negeri Firm Wong & Partners Firm Jason Liang Dinghui Counsel Applicant Jeff Sum Counsel Applicant Muhammad Danial Izzat bin Zulbahari Counsel Respondent Tan Weng Ying Counsel Applicant

Parties (2)

INQPHARM GROUP Sdn Bhd Applicant Ketua Pengarah Hasil Dalam Negeri Respondent

Statutes Cited

Income Tax Act

s 91(3)

Income Tax Act 1967 (Cap 53)

s 113(2) s 4(f)

Cases Cited (8)

MY (8)

[1974] 1 MLJ 182 [1978] 1 MLJ 203 [1987] 2 MLJ 185 [1988] 2 MLJ 99 [1999] 3 MLJ 1 [2017] 1 MLJ 563 [2023] 3 MLJ 829 [2024] 5 MLJ 276

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-9-01-2021)