S.Saravana Kumar. Committed, sound in knowledge, amiable and always well prepared. Qualifications. Practice Areas
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1 S.Saravana Kumar Committed, sound in knowledge, amiable and always well prepared Saravana has appeared in benchmark litigations with a sizeable volume of wins in tax disputes. Praised for his ability to think outside the box and innovative approach in interpreting the law, Chambers Asia Pacific 2016 acknowledged Saravana for being dynamic, efficient and helpful. Meanwhile, Chambers Asia Pacific 2017 commented that clients have remarked, His tax knowledge is very in-depth and he is fast at responding. Saravana is an Adjunct Professor with Universiti Tenaga Nasional (UNITEN) and chairs the Taxation Section of LAWASIA. sks@lh-ag.com Telephone : Fax : Qualifications LL.B (Hons), University of London LL.M in Taxation, London School of Economics and Political Science M.Sc in Development Planning, University College London Bar Vocational Course, Nottingham Law School Advocate & Solicitor of the High Court of Malaya Barrister-at-Law (Inner Temple) Practice Areas Income Tax - Tax Litigation & Dispute Resolution Proceedings - Tax Advisory & Planning - Tax Audit & Investigation - Transfer Pricing & Thin Capitalisation - International Tax (including cross-border transaction tax & double taxation issues and withholding tax) Goods & Services Tax - GST Litigation - GST Legal Advisory - GST Audit & Investigation - Anti Profiteering Real Property Gains Tax Petroleum Income Tax Customs Duty, Excise Duty & Anti-Dumping Duty Stamp Duty Private Clients
2 Notable Cases Allowance for export increase ST Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) CJ Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Anti-dumping duty Kerajaan Malaysia v P.T. Pabrik Kertas Tjiwi Kimia TBK (Court of Appeal) Appeal process Ketua Pengarah Hasil Dalam Negeri v Scania (Malaysia) Sdn. Bhd. (Court of Appeal) Appeal against own assessment Assessment Malayan Banking Berhad v Ketua Pengarah Hasil Dalam Negeri (High Court) Business promotion expenses Ketua Pengarah Hasil Dalam Negeri v Servier Malaysia Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v Mercedes Benz Malaysia Malaysia Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v Malaysia Hoya Lens Sdn. Bhd. (High Court) Ketua Pengarah Hasil Dalam Negeri v Luxor Network Sdn. Bhd. (High Court) Capital allowance Ketua Pengarah Hasil Dalam Negeri v Tropiland Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v KOA Concrete Industries Sdn. Bhd. (Court of Appeal) IQSB v Ketua Pengarah Hasil Dalam Negeri (High Court) Ketua Pengarah Hasil Dalam Negeri v D HTI Sdn. Bhd. (High Court) HH Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Class of income Ketua Pengarah Hasil Dalam Negeri v Petronas Chemical Manufacturing Sdn. Bhd. (High Court) Compensation for land compulsorily acquired Ketua Pengarah Hasil Dalam Negeri v Metacorp Sdn. Bhd. (Federal Court) BC Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (High Court) AD Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Customs valuation & classification Ketua Pengarah Kastam v Levi Strauss Malaysia Sdn. Bhd. (Federal Court) Uni-charm Corporation Sdn. Bhd. v Ketua Pengarah Kastam (High Court) Deduction of bad loan recovery expenses A Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (High Court) Deduction of financing costs PM Sdn. Bhd. & Others v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Deduction of management fees AUI Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (High Court) Deduction of warranty expenses Ketua Pengarah Hasil Dalam Negeri v Ryoshindoh Manfacturing Sdn. Bhd. (Court of Appeal)
3 Dispute resolution proceedings BTSSB v Ketua Pengarah Hasil Dalam Negeri (withdrawal of stock) PST v Ketua Pengarah Hasil Dalam Negeri (tax avoidance) MS v Ketua Pengarah Hasil Dalam Negeri (shipping income) C v Ketua Pengarah Hasil Dalam Negeri (Labuan offshore income) Error & mistake Ketua Pengarah Hasil Dalam Negeri v Rapid Growth Technology Sdn. Bhd. (High Court) Foreign source income AE Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Incurred Ketua Pengarah Hasil Dalam Negeri v Mercedes Benz Malaysia Sdn. Bhd. (Court of Appeal) Industrial building allowance Ketua Pengarah Hasil Dalam Negeri v S Reit Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v Tanah Sutera Development Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v Ryoshindoh Manufacturing Sdn. Bhd. (Court of Appeal) FMS Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Labuan business activity Positive Vision Labuan Limited & Ors v Ketua Pengarah Hasil Dalam Negeri (Federal Court) LR Sdn. Bhd. v Menteri Kewangan Malaysia (High Court) Overpayment of tax Penalty Ketua Pengarah Hasil Dalam Negeri v Office Park Development Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v R Bank Berhad (High Court) PH Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Petroleum income tax PS PSC v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) P v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Pioneer status / Investment tax allowance Ketua Pengarah Hasil Dalam Negeri v Saujana Malaysia Sdn. Bhd. (Court of Appeal) TRM Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Procedural matters Ketua Pengarah Hasil Dalam Negeri v Scania (Malaysia) Sdn. Bhd. (Court of Appeal) Real property gains tax and real property company Brem Development Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (High Court) Ketua Pengarah Hasil Dalam Negeri v CC Sdn. Bhd. (High Court) Recognition of income Ketua Pengarah Hasil Dalam Negeri v Clear Water Sanctuary Golf Management Berhad (Court of Appeal) Office Park Development Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Court of Appeal) LCL 1 v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) LCL 2 v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) PH Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners)
4 Reinvestment allowance Ketua Pengarah Hasil Dalam Negeri v Success Electronics Manufacturing Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v Marigold Industrial Malaysia Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v Firgos (Malaysia) Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v KOA Concrete Industries Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v Riverstone Resources Sdn. Bhd. (High Court) Ketua Pengarah Hasil Dalam Negeri v Penfabric Sdn. Bhd. (High Court) Ketua Pengarah Hasil Dalam Negeri v Rapid Growth Technology Sdn. Bhd. (High Court) Release of debt Ketua Pengarah Hasil Dalam Negeri v Bandar Nusajaya Development Sdn. Bhd. (Federal Court) LGGSB v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) UB v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) FGB v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Revenue v capital expenditure Sales tax Service tax H Sdn. Bhd. v Menteri Kewangan Malaysia (High Court) Stamp duty Saujana Resort Malaysia Sdn. Bhd. v Pemungut Duti Setem (High Court) CTSB v Pemungut Duti Setem (High Court) Tax avoidance Ketua Pengarah Hasil Dalam Negeri v Port Dickson Power Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v Maersk Malaysia Sdn. Bhd. (High Court) Ketua Pengarah Hasil Dalam Negeri v RH Sdn. Bhd. (High Court) TW Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) KCTM Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) OS Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Taxation of land transaction Ketua Pengarah Hasil Dalam Negeri v Gracom Sdn. Bhd. (High Court) IPSB v Ketua Pengarah Hasil Dalam Negeri (High Court) ITSB v Ketua Pengarah Hasil Dalam Negeri (High Court) Timber licence fee EHSB v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) Time barred assessments Ketua Pengarah Hasil Dalam Negeri v Ryoshindoh Manufacturing Sdn. Bhd. (Court of Appeal) IQSB v Ketua Pengarah Hasil Dalam Negeri (High Court) IPSB v Ketua Pengarah Hasil Dalam Negeri (High Court) Transfer pricing Ketua Pengarah Hasil Dalam Negeri v Maersk Malaysia Sdn. Bhd. (High Court) TW Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) KCTM Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) OS Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners) PV Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (Special Commissioners)
5 Unjust enrichment & interest against the revenue Valuation of stock in trade KT Sdn. Bhd. v Ketua Pengarah Hasil Dalam Negeri (High Court) Withdrawal of stock Ketua Pengarah Hasil Dalam Negeri v Mercedes Benz Malaysia Sdn. Bhd. (Federal Withholding tax Ketua Pengarah Hasil Dalam Negeri v Damco Logistics Malaysia Sdn. Bhd. (Federal Court) Ketua Pengarah Hasil Dalam Negeri v Maersk Malaysia Sdn. Bhd. (Court of Appeal) Ketua Pengarah Hasil Dalam Negeri v Thomson Reuters Malaysia Sdn. Bhd. (Court of Appeal) Publications Co-author Malaysia Singapore Tax Cases Digest (CCH) Co-author CCH GST Case Summaries (CCH ) Co-author The Law of Goods & Services Tax in Malaysia (CCH) Co-author Halsbury s Laws of Malaysia (Revenue Law) (LexisNexis)
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