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COURT OF APPEAL (PUTRAJAYA)
LINTON ALBERT, J, MOHTARUDIN BIN BAKI, JJCA, HAMID SULTAN BIN ABU BACKER, J
Kyros International Sdn Bhd – Appellant
Versus
Ketua Pengarah Hasil Dalam Negeri – Respondent
| Table of Content |
|---|
| 1. court's final ruling on appeals. (Para 1 , 16) |
| 2. court's observations on appellate interference. (Para 2 , 3 , 4 , 5) |
| 3. facts of the case regarding scit's decision. (Para 6 , 7) |
| 4. appellant's submissions and arguments. (Para 8 , 11 , 13) |
| 5. principles and tests regarding findings of fact. (Para 12 , 14) |
Hamid Sultan Bin Abu Backer J
(Delivering Judgment of The Court)
[1]This is our judgment in respect of the appellant's appeal and the respondent's cross appeal. We heard both the appeals on 5.12.2012 and allowed the appellant's appeal and dismissed the respondent's cross appeal with costs to the appellant. My learned brothers, Datuk Linton Albert and Datuk Wira Mohtarudin bin Baki, have read the judgment in draft form and approved the same.
[2]The appeal revolves on a complaint of the appellant that the learned High Court judge interfered in the finding of facts of the Special Commissioners of Income Tax (SCIT) and to drive home the point relies on the case of Chua Lip Kong v Director-General of Inland Revenue
"Their Lordships cannot stress too strongly how important it is that, in every Case Stated for the opinion of the High Court, the
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