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Publications & News

Najib fails in bid to delay affidavit submission in SRC's US$1.18 bil civil suit

16 August 2022 KUALA LUMPUR (Aug 16): Former prime minister Datuk Seri Najib Razak on Tuesday (Aug 16) was denied more time to file an...

i-Serve gets leave for second judicial review against BNM, AGC and NFCC over seizure orders

11 August2022 In court papers sighted by The Edge, i-Serve and its principals are claiming that the seizure orders were defective, and...

AMB v Ketua Pengarah Hasil Dalam Negeri

Recently in AMB v Ketua Pengarah Hasil Dalam Negeri, the SCIT allowed the taxpayer’s appeal and held that the borrowing costs incurred by...

High Court allows Sarawak Energy's unit to challenge MOF's rejection of its RM10.9 bil tax incentive

4 August2022 KUALA LUMPUR (Aug 4): The High Court here on Thursday allowed a subsidiary of Sarawak Energy Bhd (SEB) to have RM10.9...

Group Relief Claim: High Court Rules Taxpayer May Claim The Excess Losses

On 18 July 2022, the High Court ruled in favour of the taxpayer where it was held that the taxpayer could claim the excess surrendered...

Burden Of Proof In Transfer Pricing Disputes

The burden of proof in a civil litigation refers to the duty of the party to prove a fact or allegation in a dispute. This alert examines...

TP: Hypothetical Agreement Used to Determine Arm’s Length Price in Cross-Border Transaction

In the Commissioner of Taxation of the Commonwealth of Australia v Glencore Investment Pty Ltd , the Full Federal Court of Australia...

High Court Rules Business Sale Agreement Is Subject To Nominal Stamp Duty

On 25 May 2022, in a landmark ruling, the High Court ruled in favour of the taxpayer where it was held that a business sale agreement...

Umno loses appeal to strike out RM16m suit from SRC and two others

14 June 2022 PUTRAJAYA (June 14): The Court of Appeal on Tuesday (June 14) dismissed an appeal by central Umno to strike out a RM16...

Court strikes out suit by JJ's mother against five including two grandchildren and a JC

25 May 2022 KUALA LUMPUR (May 25): The High Court on Tuesday (May 24) struck out a purported fraudulent suit by the late Tan Sri Dr...

Judicial commissioner recuses himself from SRC civil suit against Najib

13 May 2022 KUALA LUMPUR (May 13): Judicial Commissioner Datuk Mohd Arief Emran Arifin has recused himself from presiding over SRC...

Putrade Property Management fails to strike out SRC International suit

11 May 2022 KUALA LUMPUR (May 11): Putrade Property Management Sdn Bhd on Wednesday failed to strike out a RM1.43 million suit by SRC...

Umno says it should not be sued by SRC for RM16m as breaches involve company directors

10 May 2022 KUALA LUMPUR (May 10): Umno central in its defence against the RM16 million suit filed by SRC International Sdn Bhd and two...

Successful Judicial Review Application To Claim Investment Allowance: BPG v Minister Of Finance

On 29 March 2022, the High Court ruled held that the taxpayer may continue claim investment allowance amounting to RM 3.3 billion despite...

Transfer Pricing Adjustments: Applicability Of Section 140 Of The ITA

The recent trend of the Revenue to disregard and vary the taxpayer's transaction is no stranger to controversy. Whilst the Revenue is...

i-Serve Online Mall Granted Leave To Challenge Freezing Of Accounts By BNM In Court

18 APRIL 2022 KUALA LUMPUR (April 18): The High Court (Appellate and Special Power division) on Monday granted leave (permission) for...

AJ v Pemungut Duti Setem:High Court Rules Taxpayer Is Entitled To Stamp Duty Remission

On 30 March 2022, the High Court ruled that the Collector of Stamp Duties has no basis to refuse to grant the stamp duty remission under...

High Court rejects by Barakah Offshore Petroleum’s RM1.02b suit against Petronas

31 MARCH 2022 KUALA LUMPUR, March 31 — The High Court here today rejected a RM1.02 billion suit by Barakah Offshore Petroleum Bhd...

High Court dismisses UMNO, Zahid's bid to stop ex-1MDB subsidiary SRC suit hearing

31 MARCH 2022 KUALA LUMPUR (March 31): The High Court has dismissed a stay application by UMNO and its president Datuk Seri Ahmad Zahid...

High Court Allows Tax Deduction For ESOS Expenses

Recently, the High Court held that the Employee Share Option Scheme expenses incurred by a taxpayer company to be deductible under...

Dec 12

RDS Legal Insight Vol.12/Q4/2023

RDS is pleased to publish RDS Legal Insight Q4 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.11/Q3/2023

RDS is pleased to publish RDS Legal Insight Q3 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.10/Q2/2023

RDS is pleased to publish RDS Legal Insight Q2 of 2023. This quarterly magazine features the following articles by our colleagues: 1) Tax...

Dec 12

RDS Legal Insight Vol.9/Q1/2023

RDS is pleased to publish RDS Legal Insight Q1 of 2023. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.8/Q3/2022

RDS is pleased to publish RDS Legal Insight Q3 of 2022. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.7/Q2/2022

RDS is pleased to publish RDS Legal Insight Q2 of 2022.This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.6/Q1/2022

RDS is pleased to publish RDS Legal Insight Q1 of 2022.This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.5/Q4/2021

RDS is pleased to publish RDS Legal Insight Q4 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.4/Q3/2021

RDS is pleased to publish RDS Legal Insight Q3 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.3/Q2/2021

RDS is pleased to publish RDS Legal Insight Q2 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

RDS Legal Insight Vol.2/Q1/2021

RDS is pleased to publish RDS Legal Insight Q1 of 2021. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 12

Legal Insight Vol.1/Q3/2020

RDS is pleased to publish RDS Legal Insight Q1 of 2020. This quarterly magazine features the following articles by our colleagues: 1)...

Dec 9

Extending Writ Validity: Insights from Charern Properties v. Choong Nam Father & Sons Construction Sdn Bhd

Under Order 6 rule 7 of Rules of Court 2012 (ROC 2012), the courts are empowered with the jurisdiction to extend the validity of a writ....

Dec 6

Launch Of Artificial Intelligence Governance And Ethics Guidelines (AIGE) In Malaysia

Recently, the Ministry of Science, Technology and Innovation (MOSTI) launched the National Guidelines on Artificial Intelligence...

Dec 4

Embracing Tax Governance In ESG

Today, environmental, social and governance (ESG) considerations have transcended to vital importance in corporate strategy. This shift...

Dec 2

Limitation Periods In Medical Negligence Claims

As with all civil claims, medical negligence claims are subject to the defence of limitation. If a claim is filed in court after the...

Nov 25

Award Of Compensation For Land Acquisition: Bar To Appeal

When a State Authority acquires a piece of land, it deprives the landowner of his property – but, it must do so in compliance with the...

Nov 21

Turning Carbon Into Currency: Malaysia’s First Carbon Credit Auction Signals A Green Shift

In the Budget 2025 speech, the Prime Minister announced Malaysia’s plan to introduce a carbon tax on the iron, steel and energy...

Nov 18

Simplified ESG Disclosure Guide For SMEs

As the global focus on environmental, social and governance (ESG) and sustainability investments intensifies, by leveraging on the...

Nov 15

The Rise of Finfluencers: Understanding Malaysia’s New Investment Advice Regulations

In the digital age, financial influencers-commonly referred to as “finfluencers”- have gained significant traction. With various social...

Nov 12

Navigating Indefeasibility: Insights From Setiakon Engineering Sdn Bhd v Mak Yan Tai & Anor

The doctrine of indefeasibility of title is embodied in Section 340(1) of the National Land Code (NLC), which provides that the title or...

Nov 6

The Rights Of A Beneficiary To A Property Where The Owner Died Intestate

When a person passes away, family members often have to grapple with the matter of administering the estate of the deceased. In a...

Nov 5

Crossclaim in Adjudication Proceedings: Fundamental Difference From Counterclaim In Court Proceedings

The Court of Appeal in Tera Va Sdn Bhd v Ayam Bintang Istimewa Sdn.Bhd. [2024] MLJU 2408 examined a number of issues in relation to a...

Oct 30

Fortuna Injunction In Light Of An Arbitration Clause: Whether A Party Has to Show A Bona Fide Dispute or A Prima Facie Dispute

In Swiss-ray Asia Healthcare Co Ltd v V Medical Services M Sdn Bhd [2024] 8 CLJ 21 , the Court of Appeal recently answered a legal issue...

Oct 30