YPK v KPHDN (2014), High CourtBrief fact:The appellant, a qualified accountant owned an oil palm plantation. The appellant claimed for deduction under section 33(1) of ITA 1967 for following

(1) For exemption from building low cost and medium cost housingIn the case of Ehsan Armada Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri (2022), High Court, the

IntroductionBusinesses/taxpayer company may be paying out "incentives" on top of their employed employee's salary or agent. It may not be stated within he agency agreement or the employment