Case law summary of BASF Services (M) Sdn Bhd v Pemungut Duti Setem (Case reference: [2010] 4 MLJ 596)
This case summary examines a legal dispute between BASF Services (M) Sdn Bhd and the Collector of Stamp Duties regarding the proper assessment of taxes on a property transaction. While the appellant argued that infrastructure and development fees should be excluded from the taxable amount, the Federal Court eventually ruled that these payments were part of an inseparable “package deal.”
by DNH (BD) | May 22, 2026 | Tax
This case concerns a legal dispute over whether the market value for stamp duty assessment should be based on a government valuation or the actual transaction price of a distressed property.
by DNH (BD) | May 30, 2024 | Tax
The Goods and Services Tax (GST) was a form of value-added tax in Malaysia. Under the GST regime, businesses could claim back the GST […]
by DNH (BD) | November 11, 2023 | Tax
When businesses secure loans to support their operations and growth, the interest paid on these loans is often considered a necessary cost. Are these […]
