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![LEGAL NEWS
In the recent case of Ketua Pengarah Hasil Dalam Negeri Malaysia v Ehsan Armada Sdn Bhd [2023] MLJU 2906, the Court of Appeal held that payment made by Ehsan Armada Sdn Bhd, a developer (“Taxpayer“) to the Lembaga Perumahan dan Hartanah Selangor (“LPHS”) to exempt itself from building low-cost housing, was not deductible under Section 33(1) of the Income Tax Act 1967 (“ITA”), as it is capital in nature.
Read more at https://globallawexperts.com/payment-for-exemption-from-building-low-cost-housing-is-not-tax-deductible/
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