On 9th November 2023, our Senior Partner, Mr. Sudharsanan Thillainathan, was invited to speak on “Tax Updates and Latest Developments” at the “2024 Budget Seminar” organised by the Chartered Tax Institute of Malaysia in Kota Kinabalu.

During his presentation, Mr. Sudhar spoke on significant developments in tax law, focusing on recent landmark decisions. Noteworthy cases discussed included the Federal Court's decision in Wiramuda (M) Sdn Bhd v. Ketua Pengarah Hasil Dalam Negeri (Civil Appeal No.: 01(f)-38-08/2022(W)), which declared Section 4C of the Income Tax Act (ITA) 1967 void for contravening Article 13(2) of the Federal Constitution. Additionally, Mr. Sudhar discussed the Federal Court's decision in Ketua Pengarah Hasil Dalam Negeri v. Muhibbah Engineering (M) Bhd (Civil Appeal No.: 01(f)-2-02/2022(W)), which discussed the impact of the availability of domestic or alternative remedies on judicial review in tax matters.

Mr. Sudhar also highlighted other pertinent cases, addressing issues such as the deductibility of expenses incurred by developers to obtain approval for selling Bumiputera units to non-Bumiputera purchasers and the Court's approach regarding penalties imposed under Section 113 of the ITA 1967.

We extend our gratitude to the Chartered Tax Institute of Malaysia for this invitation and eagerly anticipate future opportunities for collaboration.