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Court of Appeal: NV Alliance Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
Taxation - Company providing cash incentives for agents upon achieving certain sales targets - Company claiming deductions for such cash incentives

Whether cash incentive payments come under item (l) of subsection (1) of section 39 of the Income Tax Act - Whether company entitled to the deductions in respect of the cash incentive payments
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Source : Federal Court website
Date of  Judgment : Friday, 04 November 2011
Original Title : NV Alliance Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
Suit No : Civil Appeal No. W-01-149-2010
Court : Court of Appeal
Quorum : Dato’ Mohd Hishamudin Yunus, Judge,
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