REVENUE LAW: Income Tax - Deduction - Appellant taxpayer sought to deduct monies set aside for a benefit plan for its Employee's from its income - Whether deductible - Whether monies included under 'expenses wholly and exclusively incurred' in s. 33(1) Income Tax Act 1967 - Income Tax Act 1967, s. 33(1)
Exxon Chemical (Malaysia) Sdn Bhd v. Ketua Pengarah Hasil Dalam Negeri
Gopal Sri Ram JCA , Abdul Kadir Sulaiman JCA , Hashim Yusoff JCA [CA]

REVENUE LAW: Income Tax - Assessment - Estate of deceased person - Whether Income Tax Act 1967 makes executors liable in matters relating to assessment and chargeability to Tax respecting Estate of deceased persons - Whether proceedings can be commenced against executor for recovery of Tax due and payable
Kerajaan Malaysia v. Yong Siew Choon
Pajan Singh Gill FCJ , Rahmah Hussein FCJ , Augustine Paul FCJ [FC]