Publications | RDS Law Partners

Publications & News

KP v Ketua Pengarah Hasil Dalam Negeri: Gains From Disposal Of Land Are Not Subject To Income Tax

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

Calculation Of Share Disposal Price In Real Property Companies

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

Federal Court Affirms The Availability Of Judicial Review & Granting Of Stay Order In Tax Case

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

Court Of Appeal Allows Taxpayer To Claim Investment Tax Allowance And Industrial Building Allowance

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

Transfer Pricing and Cross-Border Financing: Lessons From The Singtel Case

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

Intra-Group Loan Pricing

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

Tax Authority’s Application To Reinstate A Company Dismissed By The High Court

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

High Court Grants Stay Of Proceedings To Taxpayer

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

COA upholds leave granted to Petronas unit to start judicial review against IRB

4 April 2023 PUTRAJAYA (April 4): A three-member Court of Appeal (COA) bench has upheld the High Court’s decision in granting leave to...

Pricing Adjustments Made To Median Pricing

Recently, the High Court dismissed the Director General of Inland Revenue’s (DGIR) appeal in a transfer pricing appeal. The key issue in...

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)...

The Wiramuda Case – Landmark Federal Court Ruling That Compensation Is Not Taxable

Recently, the Federal Court led by the Chief Justice unanimously ruled in favour of the taxpayer by ruling that Section 4C of the Income...

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)...

UK Supreme Court’s Ruling In The NCL Investments Ltd Case

Recently, the United Kingdom Supreme Court in NCL Investments Ltd v Revenue and Customs Commissioners [2022] 1 WLR 1829 dealt with the...

Transfer Pricing In The Software Industry: The Oracle India Case And Its Impact

Oracle India Pvt. Ltd. (Oracle India) v Deputy Commissioner of Income Tax W.P. (C) 7828/2010 is a transfer pricing dispute which...

Transfer Pricing Treatment Of Intangibles

The “unique and valuable” nature of intangibles makes it challenging to conduct a valuation due to the absence of comparables. This alert...

Former judge honoured for ‘unflinching commitment’

16 December 2022 KUALA LUMPUR: Former High Court and Court of Appeal judge Datuk Seri Hishamudin Yunus was honoured on Wednesday for his...

Tuanku Muhriz: Judicial Appointments Commission Act should be incorporated into Federal Constitution

16 December 2022 KUALA LUMPUR (Dec 13) : The Yang di-Pertuan Besar of Negeri Sembilan, Tuanku Muhriz Tuanku Munawir, has proposed that...

Compensation for forcefully acquired properties should not be subject to income tax, rules ad by IRB

12 December 2022 PUTRAJAYA (Dec 12): In a landmark judgement, the Federal Court last Friday (Dec 9) ruled that the compensation obtained...

Muhibbah Engineering gets nod to challenge tax assessments imposed by IRB

2 December 2022 PUTRAJAYA (Dec 2): Listed construction firm Muhibbah Engineering (M) Bhd on Thursday (Dec 1) succeeded in obtaining leave...

6 days ago

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)...

6 days ago

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)...

6 days ago

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...

6 days ago

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)...

6 days ago

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)...

6 days ago

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)...

6 days ago

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)...

6 days ago

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)...

6 days ago

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)...

6 days ago

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)...

6 days ago

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)...

6 days ago

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