SYARIKAT PENDIDIKAN STAFFIELD BHD vs KETUA PENGARAH HASIL DALAM NEGERI

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2011 MarsdenLR 129

HIGH COURT MALAYA, KUALA LUMPUR
SYARIKAT PENDIDIKAN STAFFIELD BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent

Table of Content
1. applicant's incorporation and educational purpose. (Para 2)
2. court's main legal question on tax exemption. (Para 3)
3. mixed law and fact considerations. (Para 4)
4. applicant's qualifications for tax exemption. (Para 5)
5. respondent's arguments against exemption claim. (Para 6)
6. court's detailed observations on tax exemption criteria. (Para 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17)
7. case law supporting the definition of non-profit organizations. (Para 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32 , 33 , 34)
8. final ruling and conclusion supporting the application. (Para 37 , 38 , 39)

Mohd Zawawi Salleh J:

Introduction

[1] This is an application by the applicant for judicial review for the following orders:

(a) An order of certiorari to quash the respondent's decision made by letter dated 5 December 2008 holding that the applicant does not qualify for exemption from income tax under Income Tax Exemption (No. 5) Order 2008 , dated 10 June 2008;

(b) A declaration that the applicant qualifies for exemption from income tax under the said order; and

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2011 MarsdenLR 129

HIGH COURT MALAYA, KUALA LUMPURSYARIKAT PENDIDIKAN STAFFIELD BHD – AppellantVersusKETUA PENGARAH HASIL DALAM NEGERI – Respondent

Cases Referred (1)

HIGH COURT MALAYA, KUALA LUMPUR
SYARIKAT PENDIDIKAN STAFFIELD BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent