Highlights of key tax cases – Webinar 2026

HRD Corp Claimable Course (T&C applies*)
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Webinar sessions:
Session 1: 9:00am - 1:00pm;
Session 2: 2:00pm - 4:00pm.

This webinar will cover on the proper tax treatment for various business transactions from an understanding of the tax principles and rationale for decisions on various tax cases.

Key topics covered:

Tax cases:

• Mewah Unik Sdn Bhd v Director General of Inland Revenue Receipt: Revenue vs Capital
• GTSB v Director General of Inland Revenue Five-year limitation period to issue assessment
• Nam Leong Department Store (Mukah) Sdn Bhd v Director General of Inland Revenue Bad debts written-off
• Director General of Inland Revenue v Tahora Trading Sdn Bhd Deductibility of disputed expenditure High Court, Kuching
• Yu Gim San v Director General of Inland Revenue Receipt: Revenue vs Capital High Court, Kota Bharu
• Tune Talk Sdn Bhd v Director General of Inland Revenue Deduction for service tax paid to Royal Customs Department High Court, Kuala Lumpur
• Director General of Inland Revenue v Sudhakaran a/l Kesawan Income deemed derived from Malaysia (secondment) High Court, Kuala Lumpur
• MB Vest Sdn Bhd v Director General of Inland Revenue Judicial Review: Income Tax Act 1967 vs Real Property Gains Tax Act 1976 High Court, Johor Bahru
• RFSB v Director General of Inland Revenue Deemed interest income on loans
• IESB v Director General of Inland Revenue Deduction for payment made to State Government
• CGLCSB v Director General of Inland Revenue Interest income arising from interest-free loans
• RMSB v Director General of Inland Revenue Investigation on under-reported sales
• Profound Reliance Sdn Bhd v DGIR Rejection of relief application under Section 131 ITA 1967 (outstanding tax liability) High Court, Kuala Lumpur
• Centralfield Sdn Bhd v Director General of Inland Revenue Deemed assessment on compensation brought to tax
• JSSB v Director General of Inland Revenue Claim on development cost (RM4,838,082)
• Director General of Inland Revenue v Sime Darby Ara Damansara Sdn Bhd Compulsory land acquisition gains treated as taxable income Court of Appeal
• More tax cases

Presenter:

K. P. Balakrishnan A/L P. Parameswaran
Ravi Balakrishnan worked in a Big Four accounting firm and worked in multi-national companies where he gained vast experience in various fields of taxation. He has been conducting tax seminars on many areas and teaching taxation for professional examination bodies for many years. Ravi is an Adjunct Associate Professor of Taylors University, Malaysia. He is an associate of TRATAX (Thenesh, Renga & Associates). He was also a representative member of the GST (Goods and Services Tax) Technical Committee at FMM (Federation of Malaysian Manufacturers).