WIRAMUDA (M) SDN BHD vs KETUA PENGARAH HASIL DALAM NEGERI

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 MarsdenLR 702

FEDERAL COURT PUTRAJAYA
WIRAMUDA (M) SDN BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent

Petitioner Advocates:DP Naban,S Saravana Kumar,Fiona Bodipalar,Yap Wen Hui,Pan Shan Ping,Alan Ng ,Respondent Advocate: Hazlina Hussain,Ahmad Isyak Mohd Hassan,Mohd Harris Hanapi,Mohamad Asyraf Zakaria

Table of Content
1. factual background of the case and appeal. (Para 1 , 2 , 4 , 5 , 6 , 7 , 8 , 9 , 10)
2. high court's findings and rationale in dismissing the application. (Para 11 , 12 , 13 , 15 , 16 , 17 , 18 , 19)
3. appellant's arguments against the constitutionality of tax provisions. (Para 20 , 21 , 22 , 23 , 24 , 25 , 26)
4. court's analysis on the interpretation of adequate compensation and tax implications. (Para 32 , 33 , 34 , 35 , 36 , 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48 , 49 , 50 , 51 , 52)

Mohamad Zabidin Mohd Diah FCJ:

Introduction

[1] This is an appeal by Wiramuda (M) Sdn Bhd (the appellant) against the decision of the Court of Appeal on 7 March 2022 affirming the decision of the High Court. The High Court had dismissed the appellant's application for judicial review to quash the Notice of Assessment for Year Assessment 2018 dated 31 May 2019 issued by the Director General of the Inland Revenue (the respondent).

[2] Leave was granted by this Court to the appellant to appeal on the following 7 questions of law:

(i) Whether s 4C and s 24(1)(aa) of the Income Tax Act 1967 (" ITA 1967") which were enacted through the Finance Act 2014 are unconstitutional,

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2023 MarsdenLR 702

FEDERAL COURT PUTRAJAYAWIRAMUDA (M) SDN BHD – AppellantVersusKETUA PENGARAH HASIL DALAM NEGERI – Respondent

Cases Referred (4)

FEDERAL COURT PUTRAJAYA
WIRAMUDA (M) SDN BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent