Martin Bencher (Malaysia) Sdn Bhd v Sapura Energy Berhad & 2 Ors [2025] 4 AMR 121, CA

Company law – Winding-up – Arrangements and reconstructions – Creditor's application to be excluded from proposed restructuring scheme of arrangement ("proposed scheme") dismissed – Expiry of convening and restraining orders under first originating summons ("OS") – Whether subsequent application for similar orders under second OS, abuse of process – Whether prohibited under statute – Whether orders granted under first OS could be extended further after 12 months – Whether by reason of settlement agreement, creditor's debt fell outside cut-off date for filing proof of debts – Whether appellate intervention warranted – Companies Act 2016, ss 366, 366(1), (3), (4), 368, 368(2), (2)(a)-(d), (3B)

Sunway REIT Holdings Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2025] 4 AMR 163, CA

Revenue law – Income tax – Business deductions – Disputes on deductibility of interest expenditure – Distributions for return of capital received from real estate investment trust – Whether return of capital distribution taxable income – Whether s 33(1) of the Income Tax Act 1967 provides for apportionment of deductibility of interest expenditure based on taxable income received by appellant – Whether interest expenditure apportioned to taxable distribution – Income Tax Act 1967, ss 3, 4(f), 33(1), 39

Dato Goh Kiang Ann v Harrisons Sarawak Sdn Bhd [2025] 4 AMR 180, HC

Civil procedure – Appeal – Notice of appeal – Memorandum of appeal filed after grounds of judgment received – Whether any rule under Rules of Court 2012 ("the ROC") contravened – Whether contravention caused substantive defect to appeal – Whether late filing of memorandum of appeal prejudicial – Whether lower court's finding of liability perverse or unreasonable, warranting appellate intervention – Evidence Act 1950, ss 16, 114(g) – Rules of Court 2012, Order 34 r 2(2)(e), Order 55 r 4, 4(2), (3)

Mah Chin Booi (pemilik petak – 1/1 bahagian (benefisial)) v Pentadbir Tanah Wilayah Persekutuan Kuala Lumpur [2025] 4 AMR 192, HC

Land law – Acquisition of land – Opinion of assessors on compensation – Whether written opinions in land reference must be given to parties before High Court delivers decision – Whether Tegas Sejati Sdn Bhd v Pentadbir Tanah dan Daerah Hulu Langat & Anor (and Another Appeal) [2024] 3 AMR 365 applies retrospectively or prospectively – Whether landowners would be prejudiced if matter remitted to High Court – Land Acquisition Act 1960, s 40A

Puregen Technology Sdn Bhd v Millennium Eco Techno Sdn Bhd [2025] 4 AMR 203, HC

Contract – Construction contract – Breach of – Claim for unpaid invoices and counterclaim for damages – Disputes regarding nature of contract and scope of work – Whether solely for supply of goods comprehensive construction contract – Extent of scope of work – Whether imposition of statutory interest correctly made – Whether claim and counterclaim ought to be allowed

Re Goh Kiang Ann; Ex parte OCBC Bank (Malaysia) Berhad [2025] 4 AMR 213, HC

Bankruptcy – Bankruptcy notice – Setting aside – Judgment obtained against guarantor following default by principal borrower in respect of loan – Bankruptcy notice ("notice") issued before leave from court obtained under s 5(3)(b) of the Insolvency Act 1967 ("the Act") – Whether notice valid and properly issued – Whether "bankruptcy action" in s 5(3) of the Act should be interpreted synonymously with "bankruptcy petition" under s 2 – Whether base lending rate used to calculate interest in notice was a deviation from judgment – Extent of recoverable judgment sum under joint and several liability – Extent of time in serving bankruptcy notice – Whether judgment was defective – Bankruptcy (Amendment) Act 2017 – Insolvency Act 1967, ss 2, 5(3), (3)(b) – Insolvency Rules 2017, rule 283 – Rules of Court 2012, Order 45 r 5(1), (3)