Capital or income receipts

Sale of hotel

Case Law – Lim Foo Yong Sdn. Bhd. v. Comptroller-General of Inland Revenue (Malaysia). [1986] BTC 210

Sale of timber

Case Law – Mamor Sendirian Berhad v. Director General of Inland Revenue. [1985] BTC 578

Investments situated in, income of Singapore life assurance company

Case Law – Great Eastern Life Assurance Co. Ltd. v. Director General of Inland Revenue (Malaysia). [1986] BTC 372

One or more businesses

Case Law – The River Estates Sdn. Bhd. v. The Director General of Inland Revenue (Malaysia). [1984] BTC 20