Bintulu Lumber Development Sdn Bhd had applied for a judicial review of the Inland Revenue Board’s tax assessment.
Ruling on an application for a judicial review of the case on Wednesday, a panel of five judges led by Chief Judge of Malaya Azahar Mohamed found that the LHDN director-general had acted lawfully in following the interpretation of Schedule 7A of the Income Tax Act 1967. “The Federal Court was not persuaded that the question of law posed is a matter of public importance that would give rise to exceptional circumstances justifying the granting of a judicial review.
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