Andermatt Investments Pte Ltd v Comptroller of Income Tax
| Jurisdiction | Malaysia |
| Court | Court of Appeal (Malaysia) |
| Year | 1995 |
| Date | 1995 |
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2 cases
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JD v Comptroller of Income Tax
...as a deduction from income from another source. 32 The Court of Appeal in Andermatt Investments Pte Ltd v. Comptroller of Income Tax (1995) 2 MSTC 7287 (page 24 of RBA), affirmed the decision of the High Court. The Court of Appeal stated that under section 14(1)(a), there must be a direct l......
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IA v Comptroller of Income Tax
...and exclusively incurred in the production of income. The Court of Appeal in Andermatt Investments Pte Ltd v. Comptroller of Income Tax (1995) 2 MSTC 7287 stated that under section 14(1)(a), “there must be a direct link between the money borrowed (expenses) and the income 88 In another case......