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Court of Appeal: Ketua Pengarah Hasil Dalam Negeri v Societe Francaise de Cosmetique Sdn Bhd |
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Issue: Whether expenses incurred in respect of overseas travelling claims of sales staff are wholly and exclusively incurred in the production of gross income within the meaning of subsection 33(1) of the Income Tax Act 1967.
Decision: The Court of Appeal dismissed the Revenue’s appeal. The expenses incurred in respect of overseas travelling claims of sales staff are wholly and exclusively incurred in the production of gross income within the meaning of subsection 33(1) of the Income Tax Act 1967.
Status: No grounds of judgment are provided by the Court of Appeal. No right of further appeal.
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