Mamor Sendirian Berhad v Director General of Inland Revenue.  BTC 578
Judgment delivered 10 October 1985.
Income tax – Trade – Capital or income receipts – Taxpayer felling and removing timber from land alienated to him under agreement with Government to develop such land as palm oil plantation – Taxpayer selling timber extracted from land – Whether taxpayer carrying on business of timber merchant as a separate activity from developing land as palm oil plantation – Whether receipts from the sale of timber capital or income receipts – Income Tax Act 1967 (Malaysia), sec. 4(a).