Represented a Fortune Global 500 company, Wilmar International in a landmark transfer pricing case. This is the first decision of its kind which addresses Section 140A Income Tax Act and the Income Tax (Transfer Pricing) Rules. The court held that the IRB was wrong in adjusting the taxpayer’s profits to the median level of comparables as the taxpayer’s profits fall within the interquartile range. This was recognised by Benchmark Litigation Asia Pacific as Impact Case Winner of the Year 2022.

Represented a State-owned entity in a landmark dispute on whether gains received by a landowner from a joint venture development is chargeable to income tax. The High Court ruled that the proceeds are capital gains and not chargeable to income tax because they had not been actively involved in the land development.

Represented a leading Malaysian conglomerate in a tax appeal involving total taxes and penalties in excess of over RM 200 million. The court held that gains from the taxpayer’s disposal of 11 parcels of land pursuant to a joint venture development are capital gains and therefore not chargeable to income tax.

Represented a global financial institution in a RM200 million income tax dispute, involving the interpretation of a tax exemption granted by the government.

Represented an American offshore drilling company’s subsidiary in one of the first tax appeals in Malaysia to deal with the interpretation of Section 112(3) ITA and the IRB’s powers thereunder. The High Court allowed the taxpayer’s appeal and set aside the entire assessments and penalties.

Represented a MNC based in Singapore on a complex reinvestment allowance dispute before the courts. The matter relates to IRB's disallowance of a reinvestment allowance claim of factory, plant and machinery on the basis that our client did not diversify its business. The court rejected the IRB's position and ordered a full refund of the taxes.