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Cases

WIRAMUDA (M) SDN BHD v. KETUA PENGARAH HASIL DALAM NEGERI
Federal Court, Putrajaya
Tengku Maimun Tuan Mat CJ, Nallini Pathmanathan, Vernon Ong Lam Kiat, Zabariah Mohd Yusof, Mohamad Zabidin Mohd Diah FCJJ
[Civil Appeal No: 01(f)-38-08-2022(W)]
31 May 2023
[2023] 5 MLRA 285

JUDGMENT

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, null, void and of no legal effect on the ground that it contravenes art 13(2) of the Federal Constitution?

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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