CPD Live | Friday Tax Webinar Session 3 | Deductible Expenses: What is Meant by Expenses Wholly and Exclusively Incurred for The Production of Income?

24 Sep 2021 - Fri / 1 day / 3:00pm - 4:15pm / Zoom Webinar

This webinar will focus on the following items:

  1. Introduction — Deductible expenses under section 33 of the Income Tax Act 1967 (“ITA”);
  2. Legal test to be applied (revenue vs capital expenditure);
  3. Definition of “wholly and exclusively”;
  4. Definition of “incurred”;
  5. Definition of “in the production of gross income”;
  6. Types of deductible expenses;
  7. Non-deductible expense (section 39 of ITA)
Organisers: Bar Council

CPD Points: 1
Event Code:


This webinar will focus on the following items:

(1) Introduction — Deductible expenses under section 33 of the Income Tax Act 1967 (“ITA”);
(2) Legal test to be applied (revenue vs capital expenditure);
(3) Definition of “wholly and exclusively”;

  •  Strong & Co of Romsey Ltd v Woodifield;
  • Mallalieu v Drummond;

(4) Definition of “incurred”;

  • Owen v Southern Railway of Peru Limited;
  • Exxon Chemical (M) Sdn Bhd v KPHDN;
  • Malayan Weaving Mills Sdn Bhd v DGIR;

(5) Definition of “in the production of gross income”;

  • Amalgamated Zinc (de Bavay’s) Ltd v FC of T;
  • Herald and Weekly Times Ltd v FC of T;
  • Ryoshindoh Manufacturing Sdn Bhd v KPHDN;
  • KPHDN v Servier Malaysia Sdn Bhd;

(6) Types of deductible expenses;

  • Interest — Kulim v KPHDN; Multi-Purpose Holdings Bhd v KPHDN; Fernrite Sdn Bhd v KPHDN;
  • Rent;
  • Repairs and renewals;
  • Bad debts;
  • Compensation;
  • Donation; and

(7) Non-deductible expense (section 39 of ITA)


S Saravana Kumar is a partner and Head of Tax, SST & Customs at Rosli Dahlan Saravana Partnership. He has appeared in benchmark litigation with a volume of cases in tax disputes. Praised for his ability to “think outside the box” and “innovative approach” in interpreting the law,
Chambers Asia Pacific acknowledged Saravana for being “dynamic, efficient and helpful”.

Saravana has been recognised as one of the “leading lawyers” by Asialaw Profiles 2019, and has been named one of the “40 leading lawyers under 40 in Asia” by Asian Legal Business. He was recently named as “one of the top 100 lawyers in Malaysia” by Asia Business Law Journal. He chairs the Taxation Section of LAWASIA. He is also a member of the Chartered Tax Institute of
Malaysia and International Fiscal Association (Malaysian Branch). Until recently, he was an Adjunct Professor with Universiti Tenaga Nasional (“UNITEN”).

Saravana is a Committee Member of the Kuala Lumpur Bar Committee where he chairs the Professional Development Committee. He also sits on the Disciplinary Committee of the Advocates and Solicitors Disciplinary Board.

Terms and Conditions

A Step-By-Step Guide to Join the Webinar

(1) For seamless streaming, download the Zoom app
You will be given a webinar ID and a password to join the webinar once your registration has been confirmed.

(2) Log in to Zoom, and provide your username
For Members of the Bar or pupils-in-chambers, use the format below for identification purposes when prompted:

Full name (as per NRIC) | Bar Council membership number or petition number

For non-members, provide your full name only.

(3) Setup your space
Ensure that you have a strong Internet connection. You may use an earpiece for clarity.

(4) Mute your microphone
When the webinar is ongoing, please mute your microphone on Zoom at all times to ensure there is no interruption from your end.

(5) You may raise questions during the Question-and-Answer session only
Please take note that no speaking is allowed when the webinar is taking place.

If you wish to raise a question, please type in the chat box and the speaker will respond accordingly.

(6) Please, do not do this
Screen recording, sharing the webinar ID and password links, reproducing the content of the webinar on any platform are strictly not allowed.

Any unregistered person may be removed without prior notice, and no CPD point will be awarded. Failure to adhere to this may result in disciplinary action by the Bar Council.


Event Policy

Places are limited and registration is on a first-come, first-served basis.

For events with registration fees, all payments must be made in advance, including bank charges. Registration will be confirmed once proof of payment is provided by email or fax, and full payment is received.

For events that are not organised by Bar Council, please note that you are subject to the relevant terms and conditions specified by the external providers.


Cancellations must be made in writing.

If you have failed to inform the organiser on your cancellation for three consecutive times, you may be blacklisted for future events.


Refunds will be processed after the event is completed. This may take up to 30 business days. The conditions for refunds are as follows:

  • Full refunds will be issued if the event is cancelled or postponed by the organiser due to some circumstances.
  • No refunds for this course. However substitution is allowed.

The organiser reserves the right to modify, cancel or postpone the event, should circumstances arise that make such action necessary, whereupon all registration fees paid will be refunded.


You are allowed to transfer your place to another participant, but you must notify the organiser with the necessary details.


CPD points will not be awarded to lawyers and pupils in chambers from Peninsular Malaysia who arrive more than 15 minutes late, are not present throughout the event, or leave before its scheduled end.


The personal information that you provide to the Bar Council, whether now or in the future, may be used, recorded, stored, disclosed or otherwise processed by or on behalf of the Bar Council for the purposes of facilitation and organisation of this event, research and audit, maintenance of a participant database for the promotion of this event, and such ancillary services as may be relevant.


  • Materials will be emailed only. No printed notes will be provided.
  • No recording of the event is permitted via any means at any time.
  • No part of the event content may be used/reproduced in any form without the written and explicit consent of the Bar Council and speaker(s).



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