S. K. LING & TAN ADVOCATES

CTOS DATA SYSTEM SDN BHD V SURIATI MOHD YUSOF [2024] 9 CLJ 839 [Court of Appeal] Brief facts This case involved an internet service provider, Webe Digitial Sdn Bhd (‘Webe’) with its customer, the Plaintiff - Suriati Mohd Yusof (‘Suraiti’). On 16th April 2009, Suriati signed up a standard internet service package offered by Webe. Subsequently, Suriati requested to upgrade her internet plan with an increased monthly charge. However, Suriati had defaulted in the payment of charg

This Act, which has received Royal Assent on 6 May 2025, will be enforced once all 10 regulatory guidelines developed by the Malaysian Communications and Multimedia Commission (MCMC) are finalised. It aims to enhance online safety by addressing the spread of harmful content, fraud, and threats to public order. Key aspects include regulating social media and internet messaging services, requiring platforms to ensure safety, protect children under 13, and restrict access to har

KETUA PENGARAH HASIL DALAM NEGERI MALAYSIA v. EHSAN ARMADA SDN BHD [2024] 3 CLJ 428 [Court of Appeal] Brief facts This case addresses a tax dispute involving the deductibility of an exemption sum of RM6,226,981 paid by the respondent, Ehsan Armada Sdn Bhd (‘the developer’) a property developer, to Lembaga Perumahan dan Hartanah Selangor (‘LPHS’). This was in relation to Majlis Mesyuarat Kerajaan Negeri’s (‘the State’) decision to alienate 84 acres of land (‘the project land’)

TANG AH LIK & ORS v. TAN AH BA [2025] 3 CLJ 362 (Court of Appeal) Case Digest : [1] A trustee or an executor of a will is under a duty to distribute the estate to the beneficiaries in accordance with the wishes of the testator. [2] An agreement, made by the testator subsequent to the making of the will, which purported to change the provisions of the will, must be proven to have been intended by the testator. Hence, the court ought to critically test all evidence, including o

ZEN ESTATES SDN BHD v. BADAN PENGURUSAN BERSAMA SUBANG PARKHOMES [2025] 5 CLJ 872 (Court of Appeal) Case Digest : The developer has a bounden duty to ensure that the requisite maintenance fees and sinking fund charges are billed and collected. It cannot be the intention of the law that a developer can, at its own whims and fancies, omit and write off any portion of the maintenance fees and sinking fund charges. Such an arbitrary discretion directly transgresses and is ultra v

KETUA PENGARAH HASIL DALAM NEGERI v. KIND ACTION (M) SDN BHD [2025] 4 CLJ 501 (Federal Court) Case Digest : [1] The Inland Revenue Board (IRB), under the Real Property Gains Tax Act 1976 (“RPGT Act”), ought to consider the contents of the taxpayer’s returns in order to decide whether to accept it or make adjustments, and thereafter, raise the assessment. Once the assessment is raised and assessed with the issuance of the certificate of clearance, in the absence of any appeal