Forgot/Reset Password

CASE(S) OF THE WEEK

CRIMINAL PROCEDURE: Appeal - Appeal against conviction and sentence - Accused charged for trafficking - Dangerous Drugs Act 1952, s. 39B(1)(a) - Drugs found in locked room using keys seized from accused person during body search - Denial of knowledge on drugs seized - Allegation that drugs belonged to housemate - Defence did not raise any reasonable doubt - Accused convicted on charge and sentenced to death - Whether conviction and sentence safe

CRIMINAL PROCEDURE: Charge - Defective charge - Accused charged for trafficking four types of drugs - Dangerous Drugs Act 1952, s. 39B(1)(a) - Charges for four types of drugs lumped into one - Whether there should have been four separate charges - Whether lumping of four different types of drugs into one charge rendered conviction null and void - Whether there was failure of justice - Whether accused prejudiced

CRIMINAL PROCEDURE: Exhibits - Evidence - Exhibit recovered by raiding officer and exhibit sent for analysis - Whether same - Whether chain of evidence broken - Whether addressed by trial judge - Whether detrimental to prosecution's case


KHOW NGEE SUN v. PP
COURT OF APPEAL, PUTRAJAYA
BALIA YUSOF WAHI JCA, MOHTARUDIN BAKI JCA, TENGKU MAIMUN JCA
[CRIMINAL APPEAL NO: B-05-367-2010]
18 NOVEMBER 2013




REVENUE LAW: Income tax - Non-resident - Singaporean company - Additional assessment by DGIR - Deductions under s. 39(1)(j) of Income Tax Act 1967 disallowed for failure to deduct withholding taxes under s. 109B - Whether DGIR correct in disallowing `handling and repacking' charges to non-resident company - Whether there were withholding taxes due to be withheld under s. 109B - Whether only applicable to technical services - Whether `handling and repacking' considered technical services - Whether services rendered outside Malaysia not subject to withholding tax in Malaysia


KETUA PENGARAH HASIL DALAM NEGERI v. TERAJU SINAR SDN BHD
COURT OF APPEAL, PUTRAJAYA
ABDUL WAHAB PATAIL JCA, LINTON ALBERT JCA, UMI KALTHUM ABD MAJID JCA
[CIVIL APPEAL NO: W-01-200-2010]
21 APRIL 2014




Secured By Global Sign