PASDEC CORP SDN BHD vs KETUA PENGARAH HASIL DALAM NEGERI

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2015 MarsdenLR 1854

HIGH COURT MALAYA KUALA LUMPUR
PASDEC CORP SDN BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent

Table of Content
1. appeal against decision on income tax assessments. (Para 1 , 2 , 3)
2. issues regarding assessment procedures and taxpayer obligations. (Para 5 , 6 , 7)
3. discussion on the respondent's, taxpayer's claims and defenses. (Para 8 , 9 , 10)
4. factors leading to the court's ruling on income methods. (Para 11 , 12 , 13 , 14 , 15 , 16)
5. conclusion affirming the appellant's position in disputes. (Para 47)

Asmabi Mohamad J:

Introduction

[1] This is an appeal by Pasdec Corp Sdn Bhd ('the appellant') against the deciding order ('DO') of the Special Commissioners of Income Tax ('SCIT') dated 30 August 2013, which rejected the appellant's appeal and affirmed the decision of Director General of Inland Revenue ('the respondent') to impose additional assessments on the appellant with respect to years of assessment 1999, 2000 (current year basis) and 2002.

[2] The appellant had also appealed against the imposition of penalties on the appellant under s 113(2) of the Income Tax Act 1967 ('the Act'), which was also rejected by the SCIT.

[3] Amongst the grounds relied by the SCIT were:-

(a) the respondent was right in adopting a different accounting basis in ascertaining the profit of th

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2015 MarsdenLR 1854

HIGH COURT MALAYA KUALA LUMPURPASDEC CORP SDN BHD – AppellantVersusKETUA PENGARAH HASIL DALAM NEGERI – Respondent

Cases Referred (2)

HIGH COURT MALAYA KUALA LUMPUR
PASDEC CORP SDN BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent