INTERNATIONAL NATUROPATHIC BIO TECH (M) SDN BHD vs KETUA PENGARAH HASIL DALAM NEGERI

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 MarsdenLR 1837

COURT OF APPEAL PUTRAJAYA
INTERNATIONAL NATUROPATHIC BIO TECH (M) SDN BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent

Petitioner Advocates:Arjunan Subramaniam ,Respondent Advocate: Normareza Mat Rejab,Syazana Safiah Rozman,Muhammad Danial Izzat Zulbahari

Table of Content
1. appeal against high court's affirmation of tax assessment. (Para 1 , 2)
2. appellant's business and property acquisition details. (Para 3 , 4 , 5 , 6 , 7)
3. central issue of tax liability on property disposal. (Para 8 , 9 , 10)
4. principles of appellate intervention in tax cases. (Para 11 , 12 , 13 , 14 , 15)
5. criteria for determining trade vs. investment. (Para 30 , 31 , 33)
6. scit's findings on badges of trade. (Para 57 , 58 , 62)
7. final ruling on the correctness of scit's assessment. (Para 194)

Mohd Nazlan Mohd Ghazali JCA :

Introduction

[1] This is an appeal against the judgment of the High Court which had by way of case stated affirmed the decision of the Special Commissioners of Income Tax ("SCIT") which had earlier dismissed the appellant's appeal against the assessment raised by the respondent under s 4(a) of the Income Tax Act 1967 ("the ITA ").

[2] Having heard the appeal - which was conducted by way of a remote communication technology via Zoom - examined the appeal records and considered the submissions by parties, we unanimously decided to affirm the decisions of the High Court and the SCIT, and therefore dismiss the appeal, for the reasons which

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2023 MarsdenLR 1837

COURT OF APPEAL PUTRAJAYAINTERNATIONAL NATUROPATHIC BIO TECH (M) SDN BHD – AppellantVersusKETUA PENGARAH HASIL DALAM NEGERI – Respondent

Cases Referred (5)

COURT OF APPEAL PUTRAJAYA
INTERNATIONAL NATUROPATHIC BIO TECH (M) SDN BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent