KETUA PENGARAH HASIL DALAM NEGERI vs TCY JAYA SDN BHD

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 MarsdenLR 1385

COURT OF APPEAL PUTRAJAYA
KETUA PENGARAH HASIL DALAM NEGERI – Appellant
Versus
TCY JAYA SDN BHD – Respondent

Petitioner Advocates:Ahmad Isyak Mohd Hassan,Syazana Safiah Rozman ,Respondent Advocate: Francis Tan Leh Kiah,Brandon Shen Shi Han

Table of Content
1. tax audit and additional assessments. (Para 1 , 2 , 3 , 4 , 5 , 6)
2. scit decision on tax deductions. (Para 7 , 8 , 9)
3. high court's review of scit decision. (Para 10 , 11 , 12)
4. grounds of appeal from dgir. (Para 13 , 14 , 20 , 22)
5. nature of agreement and payments. (Para 24 , 25 , 27 , 29 , 31)
6. application of estoppel and tax law. (Para 32 , 33 , 36)
7. penalty under section 113 of ita. (Para 37 , 38 , 39 , 40)

JUDGMENT

Che Mohd Ruzima Ghazali JCA:

Introduction

[1] Aggrieved by the additional assessment made by the Director General of Inland Revenue (DGIR) in respect of Year of Assessment (YA) 2004 and 2005 in the amount of RM186,636.11 and RM295,818.85 respectively, TCY Jaya Sdn Bhd (TCY) appealed to the Special Commissioners of Income Tax (SCIT) pursuant to s 99 of the Income Tax Act 1967 (ITA 1967). By a majority decision, the SCIT allowed TCY's appeal. Dissatisfied with the decision, the DGIR appealed to the High Court. At the High Court, the learned High Court Judge (LHCJ) found that the SCIT had considered the testimonies of witnesses and all documents tendered in deciding the obligation of TCY to pay the additional assessments and there was no error in i

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2023 MarsdenLR 1385

COURT OF APPEAL PUTRAJAYAKETUA PENGARAH HASIL DALAM NEGERI – AppellantVersusTCY JAYA SDN BHD – Respondent

Cases Referred (2)

COURT OF APPEAL PUTRAJAYA
KETUA PENGARAH HASIL DALAM NEGERI – Appellant
Versus
TCY JAYA SDN BHD – Respondent