Following a strategy of positioning itself in various segments along the palm oil value chain, IOI ventured into the oleochemical business with the acquisition of a One is Dagat Estate where the land was never alienated for plantation. In respect of the timber operations at Dagat timber concession, this was not alienated for agricultural purposesand was situated in a different area from appellant's estates.
The timber operations carried on at Dagat and Tenggara form a separate business as distinguished from plantation activities carried on at Litang, Tomanggong and Malubok which form another separate business.
Anam Koto was affected by fire while the plantation in P. For the relevant years of assessment the appellant carried out pure timber operations business at Malubok Estate. Section 21 1 -- omitting the irrelevant parts -- of the Supplementary Income Tax Amendment Act, is in these terms: Register for a free subscription.
The fact that such operations were carried out by appellant company whose objects were planting and so forth and most of whose shareholders are planters by profession does not make a purely timber operation into a plantation business.
This appeal is against the decision of the learned judge.
Logging operations commenced in in the jungle reserve land on the said estate. The company is a subsidiary of Boustead Holdings Berhad which manages more thanha of plantation land. Comment The Federal Court ruled that Order 57 of the Rules of Court does not confer power to the high courts to transfer proceedings to another high court of coordinate jurisdiction.
Moreover through the acquisition of Loders Croklaan, IOI is now a strong global player with a strategic focus on growth in the area of palm based oil products. In effect there were two main categories of business, namely, plantation activities involving logging and extraction of timber and timber operations involving no planting.
As such, we consider that the two timber operations being both run by appellant, they should be treated as one separate business not involving any plantation activity.
It seems to be reasonably plain from the above two cases that though there is one company running two businesses if the fact could be established that there are two sources of income, it necessarily follows the two sources must be dealt with separately.
It has pioneered products and applications in its core snack ingredients business. Under section 43 1 it is essential to find out whether rents are income from a business. This allowance is given as he would incur capital expenditure in extracting timber in a forest by constructing: These were the early days of the great economic advance of the West.
It is the first palm oil refinery in Sabah to obtain certification for ISO Accordingly, we would dismiss the appeal with costs. The Special Commissioners allowed their appeal. Timber operations were making such good profits that Government found it necessary to introduce supplementary tax law to siphon off excessive profit in the form of Supplementary Income Tax Act, The appellant company appealed to the Federal Court.
Blumendall when he returned from leave in Europe. Aage Westenholz left Denmark for the Kingdom of Siam upon graduation as a civil engineer. On the part of the respondent it was contended that the plantation is a separate and distinct source consisting of a business, the plantation allowance can only be made or allowed in relation to the source consisting of that business, viz.
That is the purpose of paragraph 75 of Schedule 3. From these facts there can be no doubt whatever that there are at least two pieces of land in which pure timber operation business, viz. Looking for plantation estates services or Plantation services in Perak?
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On 15 December the Director - General of Inland Revenue (“the Revenue ”) served upon the appellant notices of additional assessment to income tax for the years of.River estates sdn bhd