IRB Must Consider All Relevant Matters In Making Decisions - Tax
Seaport”) ruled that the Inland Revenue Board (“ IRB”) Introduction In the case of Seaport, the Johor Bahru High Court allowed a taxpayer's application for judicial review against the Director General of Inland Revenue (“ DGIR”). However, the Johor Bahru High Court did not quash the decision of the DGIR but instead, granted a prohibitory order to prohibit the DGIR from taking any steps to enforce its decision against the taxpayer pending further appeals on the High Court's decision and/or the determination of the merits of the DGIR's decision by the Special Commissioners of Inco...
Source: mondaq.com