- .. Income derived from the sale of bus tickets in Singapore for journeys which emanate from the Singapore bus stretch into Malaysia is not income derived from Malaysia.
In KPHDN v Aneka Jasaramai Express Sdn Bhd Rayuan Sivil No. W-01-47-03 the CA dismissed the appeal by the IRB. The decision of Raus Sharif J (as his lordship then was) in KPHDN v Aneka Jasaramai Express Sdn Bhd (2005) MSTC 4095 was therefore affirmed. The crux of the decision is that income derived from the sale of bus tickets in Singapore for journeys which emanate from the Singapore bus stretch into Malaysia is not income derived from Malaysia.
Source: Francis LK Tan and Janice Kon, "Case Commentaries", Tax Guardian (Vol. 2/No. 3/2009/Q4), p. 41
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