Ketua Pengarah Hasil Dalam Negeri Malaysia v Mitraland Kota Damansara Sdn Bhd [2023] 6 AMR 449, CA

Revenue law – Income tax – Assessments – Payments made by developer to state government through Lembaga Perumahan dan Hartanah Selangor ("LPHS") in relation to application for release of unsold bumiputera status units – Tax deduction disallowed and assessment and penalty imposed – Dismissal of appeal by Special Commissioners of Income Tax (“SCIT”) reversed by High Court – Whether SCIT's findings unassailable – Whether payments to LPHS deductible under s 33(1) of the Income Tax Act 1967 ("the ITA") – Whether imposition of penalty under s 113(1) of the ITA warranted – Income Tax Act 1967, ss 33(1), 113(1), (2), paragraph 34 of Schedule 5

Revenue law – Income tax – Business deductions – Payments made by developer to state government through Lembaga Perumahan dan Hartanah Selangor ("LPHS") in relation to application for release of unsold bumiputera status units – Tax deduction disallowed and assessment and penalty imposed – Dismissal of appeal by Special Commissioners of Income Tax (“SCIT”) reversed by High Court – Whether SCIT's findings unassailable – Whether payments to LPHS deductible under s 33(1) of the Income Tax Act 1967 ("the ITA") – Whether imposition of penalty under s 113(1) of the ITA warranted – Income Tax Act 1967, ss 33(1), 113(1), (2), paragraph 34 of Schedule 5

Sakinah binti Sulong v Masyitah binti Md Hassan [2023] 6 AMR 473, CA

Tort – Defamation – Damages – Appeal – High Court found Facebook posts defamatory of "doula" (birth companion) – RM100,000 awarded each for general and punitive damages – Whether respondent's witnesses credible and more probable – Whether posts defamatory – Whether defence of justification and fair comment available – Whether damages should be awarded – Whether damages awarded excessive

Siti Syariza binti Ibrahim v Public Prosecutor (and Another Appeal) [2023] 6 AMR 486, CA

Criminal law – Offences affecting the human body – Murder – Appeal against conviction and sentence – Crime of passion where husband and wife murdered wife's lover – Whether motive for murder established – Whether evidence of initial co-accused had been properly assessed and relied upon to secure conviction – Whether circumstantial evidence sufficient to prove deceased's death caused by first accused – Whether common intention established – Whether conviction and sentence safe – Whether reasonable doubt raised – Penal Code, ss 34, 300(c), 302

Kerajaan Malaysia v Muhammad Shafee bin Md Abdullah [2023] 6 AMR 506, HC

Civil procedure – Proceedings by government – Tax recovery – Application for leave to file counterclaim against government – Whether tax assessments were mala fide, abuse of court's process and collateral attack – Whether court had discretionary power to grant leave – Whether Order 73 r 4 of the Rules of Court 2012 ("the ROC") applicable – Whether counterclaim arose out of recovery of taxes, fines and penalties – Government Proceedings Act 1956, s 42(2)(e) – Income Tax Act 1967, ss 103, 106 – Rules of Court 2012, Order 73 r 4(1), (2)(a), (b)

Revenue law – Assessment and collection – Recovery by suit – Application for leave to file counterclaim against government – Whether tax assessments were mala fide, abuse of court's process and collateral attack – Whether court had discretionary power to grant leave – Whether Order 73 r 4 of the Rules of Court 2012 ("the ROC") applicable – Whether counterclaim arose out of recovery of taxes, fines and penalties – Government Proceedings Act 1956, s 42(2)(e) – Income Tax Act 1967, ss 103, 106 – Rules of Court 2012, Order 73 r 4(1), (2)(a), (b)

Pendakwa Raya v Mehmood Nasir & Anor [2023] 6 AMR 516, HC

Criminal law – Offences affecting the human body – Murder – Deceased kidnapped and ransom demanded – Ransom call recorded – Accused apprehended at crime scene – Discovery of deceased's body vide information received from accused during interrogation – Whether information admissible under s 27 of the Evidence Act 1950 – Whether information a confession – Whether ought to be expunged – Whether transcript of call recording genuine and admissible – Whether prima facie case made out against accused – Whether reasonable doubt raised – Evidence Act 1950, ss 27, 101, 102 – Penal Code, ss 34, 302

Evidence – Admissibility – Statements by accused person – Deceased kidnapped and ransom demanded – Ransom call recorded – Accused apprehended at crime scene – Discovery of deceased's body vide information received from accused during interrogation – Whether information admissible under s 27 of the Evidence Act 1950 – Whether information a confession – Whether ought to be expunged – Whether transcript of call recording genuine and admissible – Whether prima facie case made out against accused – Whether reasonable doubt raised – Evidence Act 1950, ss 27, 101, 102 – Penal Code, ss 34, 302

REE v VAN [2023] 6 AMR 539, HC

Family law – Children – Custody – Interim order sought for sole guardianship, custody, care and control of children – Whether presumption under s 88(3) of the Law Reform (Marriage and Divorce) Act 1976 rebutted – Joint guardianship and access to children – Whether in children's best interests and welfare – Law Reform (Marriage and Divorce) Act 1976, s 88(3)

Wong Yong Fook & Anor v Country Garden Pacificview Sdn Bhd (and 2 Other Appeals) [2023] 6 AMR 551, HC

Civil procedure – Striking out – Statement of claim and counterclaim – High Court dismissed striking out application and allowed summary judgment application – Developer claiming outstanding purchase price and late charges of purchased parcel unit – Whether alleged collection of less than 10% purchase price rendered agreement void – Whether contravened reg 11 of the Housing Development (Control and Licensing) Regulations 1989 – Whether claim sustainable – Whether defendants established triable issue in their arguments – Contracts Act 1950, s 24 – Housing Development (Control and Licensing) Regulations 1989, reg 11, 11(1), (2)

Contract – Breach – Sale and purchase agreement – Validity – High Court dismissed striking out application and allowed summary judgment application – Developer claiming outstanding purchase price and late charges of purchased parcel unit – Whether alleged collection of less than 10% purchase price rendered agreement void – Whether contravened reg 11 of the Housing Development (Control and Licensing) Regulations 1989 – Whether claim sustainable – Whether defendants established triable issue in their arguments – Contracts Act 1950, s 24 – Housing Development (Control and Licensing) Regulations 1989, reg 11, 11(1), (2)