Section 21(1) of the Limitation Act 1953 (LA 1953) reads: “No action shall be brought to recover any principal sum of money secured by a...

In M/s Auronext Pharma Private Limited vs The Deputy Commissioner of Income Tax, ITA-TP No. 486/Hyd/2022, a transfer pricing dispute...

Under the Construction Industry Payment and Adjudication Act 2012 (Act), an adjudicator is required to determine the adjudicated amount...

Recently, the Court of Appeal in SAJ Ranhill Sdn Bhd v SWM Greentech Sdn Bhd & Anor [2023] 1 LN 881 revisited the principles in relation...

The Securities Commission (SC) and Bursa Malaysia (Bursa) have recently introduced a new mandatory onboarding programme on sustainability...

In a recent ruling, AJ v Ketua Pengarah Hasil Dalam Negeri, the Special Commissioners of Income Tax (SCIT) held that expenses in the form...

In today’s digital age, the dissemination of information made rapid through social media and online platforms has facilitated the spread...

Bumiputera Release Fee is a payment made by property developers to state governments for the release of the Bumiputera units when they...

Recently, the Special Commissioners of Income Tax (SCIT) allowed a taxpayer’s appeal to claim capital allowance on the capital...

Recently, the Court of Appeal unanimously dismissed the appeal by the Director General of Inland Revenue (DGIR) and affirmed the decision...

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

Online advertising on major search engines like Google has transformed the advertising and marketing landscape, offering businesses...

Recently in KP v Ketua Pengarah Hasil Dalam Negeri, the Special Commissioners of Income Tax allowed the taxpayer’s appeal to set aside...

Recently, the High Court in NPC Resources v Ketua Pengarah Hasil Dalam Negeri [2022] MSTC 30-515 upheld the decision of the Special...

Is the exhaustion of domestic remedy a prerequisite to commence judicial review? Can court grant a stay order in tax cases? The recent...

Recently, the Court of Appeal in KPHDN v PSB upheld the High Court’s decision in allowing the taxpayer to claim Investment Tax Allowance...

Singapore Telecom Australia Investments Pty Limited (Singtel) v Commissioner of Taxation [2021] FCA 1597 is a recent transfer pricing...

Chevron Australia Holdings Pty Ltd v Commissioner Of Taxation (2017) FCAFC 62 The recent ruling by the Full Federal Court in Chevron...

Recently, the High Court dismissed an action commenced by the Director General of Inland Revenue (DGIR) among others against the...

Section 106(3) Income Tax Act 1967 reads: “In any proceedings under this section, the court shall not entertain any plea that the amount...