Represented a subsidiary of 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 court agreed with the taxpayer 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 listed real estate investment trust (REIT) in a landmark real property gains tax dispute dealing with the legal status of a REIT and its taxability under the RPGTA.

Represented a manufacturing company in a tax appeal on the issue of reinvestment allowance and time-barred assessments. The High Court reversed the SCIT’s decision and held that the taxpayer has ‘diversified’ its business into a related product and therefore satisfies the test of a ‘qualifying project’ under Schedule 7A ITA.

Represented a German multinational software company in a tax appeal involving time-barred assessments and the imposition of Section 112(3) ITA penalties. The court set aside the entire tax assessment and penalties.

Represented a leading importer and retailer of luxury goods at the Court of Appeal to challenge Customs’ rejection of an application for special refund of sales tax. The Court of Appeal ordered a full refund of the sales tax paid.

Represented a listed investment holding company’s subsidiary in a landmark decision on excise duties imposed by Customs at the Court of Appeal, where the court ordered a full refund of RM 35million in excise duties to the taxpayer.