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Court of Appeal: Hamdan Abdul Hamid v Ketua Pengarah Hasil Dalam Negeri
Issue: Whether the tax payer is liable to be taxed under Part III of Schedule 5 of the  Real Property Gains Tax 1976 Act or is exempted from tax under paragraph 12 of Schedule 2 of the Real Property Gains Tax 1976 Act.

Decision: The Court of Appeal allowed the tax payer’s appeal. The disposal of  property  by way of  gift from father (who is a non resident) to his daughter is exempt from tax under paragraph 12 of Schedule 2  notwithstanding  that  the  disposal  was made  after 5 years.

Status: No grounds of judgment are provided by the Court of Appeal. No right of further appeal.
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Source : IRB website
Date of  Publication : Wednesday, 08 February 2012
Original Title : Hamdan Abdul Hamid v Ketua Pengarah Hasil Dalam Negeri
Suit No : Civil Appeal No. W-01-93-2009
Court : Court of Appeal
Tags : Tax payer, Part III of Schedule 5, Real Property Gains Tax 1976 Act, Paragraph 12 of Schedule 2
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