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CONTINENTAL CHOICE SDN BHD & ANOR v. KETUA PENGARAH HASIL DALAM NEGERI
Court of Appeal, Putrajaya
Hanipah Farikullah, S Nantha Balan, Darryl Goon Siew Chye JJCA
[Civil Appeal No: W-01(A)-275-04-2018]
11 May 2021
[2021] 5 MLRA 114

JUDGMENT

Darryl Goon Siew Chye JCA:

[1] This was an appeal against the decision of the High Court in allowing an appeal by the Director-General of Inland Revenue ('DGIR'), by way of case stated, against a deciding order of the Special Commissioners of Income Tax ('SCIT').

[2] The main issue in this appeal was whether real property gains tax ('RPGT') is payable upon the disposal of shares in a company whose total tangible assets consisted mainly of land.

[3] On 27 November 2015, pursuant to an appeal by the appellants, the SCIT had unanimously decided that a company by the name of Syarikat Bioford Development Sdn Bhd ('Bioford') was not a company subject to para 34A of Schedule 2 of the Real Property Gains Tax Act 1976 ('RPGTA').

[4] Consequently, the SCIT unanimously decided that the acquisitions by each of the appellants of 56,025 shares in Bioford that were subsequently disposed of by them were not subject to para 34A of Schedule 2 of the RPGTA.

CASE HIGHLIGHTS

PRESS METAL SARAWAK SDN BHD v. ETIQA TAKAFUL BERHAD
Federal Court, Putrajaya
2016] 5 MLRA 529
[Civil Appeal No: 02(i)-27-04-2015(W)]
15 August 2016 [+]
TAN POOI YEE v. KETUA PENGARAH JABATAN PENDAFTARAN NEGARA
High Court Malaya, Kuala Lumpur
[2016] 5 MLRH 501
24NCVC-1306-08-2015
18 July 2016 [+]
ILANGOVAN KRISHNAN v. SHIYA SDN BHD
Industrial Court, Johor
[2016] 2 MELR 374
16/4-157/15
27 April 2016 [+]
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