Kerajaan Malaysia v Kota Laksamana 2 Sdn. Bhd.
The High Court of Malaya in Shah Alam heard a tax recovery case where the Government of Malaysia sought summary judgment against Kota Laksamana 2 Sdn. Bhd. for RM6,919,230.63 in unpaid taxes for Year of Assessment 2018. The court considered whether summary judgment was appropriate under the Income Tax Act 1967 and whether the defendant had valid defenses. The court ruled in favor of the plaintiff, allowing the summary judgment application with costs of RM10,000, while noting the defendant's right to appeal to the Special Commissioner of Income Tax.
Overview
Case Number
BA-21NCvC-18-02/2021
Case Type
Civil - Tax recovery
Court
High Court of Malaya, Shah Alam
Coram Judge
- Choong Yeow ChoyDelivered Judgment
Subject Matter
Tax LawCivil Procedure