Focus update: Reinvestment allowance

  KPHDN v Nulogitec Industries Sdn Bhd (High Court)   This case concerns the taxpayer’s claim for reinvestment allowance (RA) used to purchase a factory and machineries. The taxpayer had in the year 2004 relocated to a new and larger factory to house its manufacturing business. The RA was refused as the factory was a… Continue reading Focus update: Reinvestment allowance