Generated by All in One SEO v4.9.10, this is an llms.txt file, used by LLMs to index the site. # Juen, Jeat, Nic & Nair Advocates & Solictors ## Sitemaps - [XML Sitemap](https://jjnn.com.my/sitemap.xml): Contains all public & indexable URLs for this website. ## Posts - [News & Views](https://jjnn.com.my/news-views) - [Federal Court's Ruling on Section 4C of the Income Tax Act - What's Next?](https://jjnn.com.my/federal-courts-ruling-on-section-4c-of-the-income-tax-act-whats-next) - In December 2020, the Federal Court in the case of Wiramuda (M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri held that Section 4C of the Income Tax Act 1967 (“ITA”) was unconstitutional as it contravened Article 13(2) of the Federal Constitution (“Constitution”). The Federal Court’s written Grounds of Judgment (dated 31 May 2023) was - [SST expansion - Government's approach disappointing and leaves much to be desired](https://jjnn.com.my/sst-expansion-governments-approach-disappointing-and-leaves-much-to-be-desired) - Amidst the current uncertainties in the global economy caused by the Trump tariffs and the instability in the Middle East, our Government decided to proceed with its plan to expand the scope of sales tax and service tax (“SST”). The author does not seek to comment on the appropriateness of the decision to proceed with - [Manners Maketh Money: The Rising Costs of Bad Conduct](https://jjnn.com.my/manners-maketh-money-the-rising-costs-of-bad-conduct) - The recent case of Prince Court Medical Centre Sdn Bhd v Lim Yoke Har Prince Court Medical Centre Sdn Bhd v Lim Yoke Har (bertindak melalui anak lelaki dan wakil litigasinya, Goh Seng Cha) & Ors and another suit [2024] MLJU 2699 highlights the critical role that the conduct of a medical practitioner or facility - [Pemungut Duti Setem v Ann Joo Integrated Steel Sdn Bhd – Court of Appeal interprets the Stamp Duty Remission Order for Loans](https://jjnn.com.my/pemungut-duti-setem-v-ann-joo-integrated-steel-sdn-bhd-court-of-appeal-interprets-the-stamp-duty-remission-order-for-loans) - The Court of Appeal recently issued its Grounds of Judgment for its decision in Pemungut Duti Setem v Ann Joo Integrated Steel Sdn Bhd. The Grounds of Judgment can be accessed here. This case relates to the calculation of stamp duty applicable on a letter of offer for various credit facilities. Brief Facts By way - [Customs Appeal Tribunal is not subservient to the Minister of Finance](https://jjnn.com.my/customs-appeal-tribunal-is-not-subservient-to-the-minister-of-finance) - JJNN's Nicholas Mark Pereira and Sarah Aina succeeded in an appeal before the Court of Appeal on 8.10.2024. The appeal related to the decision of the Customs Appeal Tribunal ("Tribunal"), made at a mention in the absence of the taxpayer's former lawyer. The Tribunal summarily dismissed the taxpayer's appeal against a Bill of Demand ("BOD") - [A Cautionary Tale: From Adjudication Decision to Winding-Up](https://jjnn.com.my/a-cautionary-tale-from-adjudication-decision-to-winding-up) - The question of whether a company can be wound up for failing to make payment in accordance with the terms of an adjudication decision was recently canvassed by the Court of Appeal in Bludream City Development Sdn Bhd v Pembinaan Bina Bumi Sdn Bhd. The Court of Appeal’s decision can be found here. Background Facts - [Doctor's Mistake, Hospital Pays?](https://jjnn.com.my/doctors-mistake-hospital-pays) - On 23 February 2024, the Federal Court delivered a landmark ruling, holding a private hospital (“Hospital”) jointly liable with a Consultant Anaesthesiologist, for negligence in the treatment of a patient who suffered from permanent mental and physical disabilities as a result of cerebral hypoxia in 2010 (“Patient”). Leave to appeal to the Federal Court had - [Illegality and Attribution](https://jjnn.com.my/illegality-and-attribution) - On 18 January 2023, the Court of Appeal upheld the High Court’s decision allowing a takaful operator’s claim against loss adjusters appointed by the operator for breach of contract. The loss adjusters contended that the takaful operator could not recover damages for breach of contract because it was bound by the illegal acts of its - [Insurable Interest in Life Insurance - Yes, but When?](https://jjnn.com.my/insurable-interest-in-life-insurance-yes-but-when) - Insurable interest is one of the most fundamental concepts in insurance law and is not without its share of criticism and discombobulation. For the uninitiated, in the realm of life insurance, insurable interest in simple terms (if there is such a thing) is the interest one person has in another person’s life in that it - [JJNN Nominated as Finalist for "Rising Law Firm of the Year" Award](https://jjnn.com.my/jjnn-nominated-as-finalist-for-rising-law-firm-of-the-year-award) - We are incredibly excited and honoured to announce that JJNN has been nominated as a finalist in the "Rising Law Firm of the Year" category at the upcoming Asian Legal Business (ALB) Malaysia Law Awards 2023. As we passed the 1 year mark only a couple of months ago, this recognition is especially rewarding to - [Representative Action against Professional Trustee Company Struck Out](https://jjnn.com.my/representative-action-against-professional-trustee-company-struck-out) - On 22nd December 2022, the High Court struck out a class action suit seeking more than RM300 million against our client, a professional trustee company. Our Christopher Foo and Harish Nair acted for the client. Factual Background In 2010, a group of investors (including the plaintiffs in the suit under discussion) invested and took part - [Application to Set Aside Order Sanctioning Scheme of Arrangement Dismissed](https://jjnn.com.my/application-to-set-aside-order-sanctioning-scheme-of-arrangement-dismissed) - On 16.02.2023, our Tai Wei Jeat and Maxine Lim successfully resisted an application by a creditor to set aside an order sanctioning a scheme of arrangement under Section 366 of the Companies Act 2016 (“Sanction Order”). At the hearing, the arguments centered around whether the High Court had jurisdiction to set aside the Sanction Order - [Setting Aside Adjudication Decisions under CIPAA: Growing Judicial Trends](https://jjnn.com.my/setting-aside-adjudication-decisions-under-cipaa-growing-judicial-trends) - Setting Aside Adjudication Decisions under CIPAA: Growing Judicial Trends Since its introduction in 2014, the Construction Industry Payment and Adjudication Act 2012 (‘CIPAA’) and its effects have been widely felt throughout the construction industry. In its attempt to address the cash flow problems that had long pervaded the industry, CIPAA’s applicability to all construction contracts - [Claim by Life Insurer for Refund of Commissions and Bonuses](https://jjnn.com.my/claim-by-life-insurer-for-refund-of-commissions-and-bonuses) - The JJNN team of Christopher Foo, Juen Chong and Emeline Khoo recently succeeded in a claim for a life insurance company client who brought an action in Court against its ex-agent and former agency manager for a refund of commissions and bonuses paid on 2 policies which were cancelled. The KL High Court rejected the - [JJNN turns 1!](https://jjnn.com.my/jjnn-turns-1) - [Workshop: A Harassment-Free Workplace](https://jjnn.com.my/workshop-a-harassment-free-workplace) - On 4 November 2022, our Nicholas Mark Pereira and Harish Nair conducted a workshop at the International School of Kuala Lumpur ("ISKL") on A Harassment-Free Workplace (Tempat Kerja Bebas Gangguan). Nicholas and Harish began by explaining the legal principles surrounding sexual harassment and harassment generally. The participants (i.e. ISKL staff) were then taken through several - [Limitation Period for Claim for Total & Permanent Disability benefits](https://jjnn.com.my/limitation-period-for-claim-for-total-permanent-disability-benefits) - Our Christopher Foo, Chong Juen Quan and Emeline Khoo succeeded today in opposing an application for leave to appeal to the Federal Court. The Plaintiff had sought leave to appeal against a judgment of the Court of Appeal affirming a decision of the High Court which struck out the Plaintiff’s claim on the basis that - [The Taxman's Access To Your Account](https://jjnn.com.my/taxman-access-to-your-account) - The new section 106A of the Income Tax Act (“ITA”) came into operation on 1 January 2022. Section 106A of the ITA is reproduced in full at the end of this article. Much has been said about the new section 106A of the ITA and there appears to be an impression that the enactment of - [Importance of Documentation](https://jjnn.com.my/importance-of-documentation) - The importance of good documentation and record keeping on the part of doctors was recently underscored by the Court of Appeal. - [Celebrating Significant Milestones](https://jjnn.com.my/celebrating-significant-milestones) - Juen, Jeat, Nic & Nair celebrates 2 significant milestones today. Firstly, we congratulate our Managing Partner, Christopher Foo, on completing 41 years in legal practice yesterday. As he begins his 42nd year at the Bar today, showing no signs of slowing down, we salute his tenacity and perseverance and look forward to his continued leadership ## Pages - [Home](https://jjnn.com.my/) - At JJNN, our lawyers have extensive experience and are able to provide legal services across a wide range of practice areas. For more info, visit our website. - [People](https://jjnn.com.my/people) - Our experienced team of lawyers and advisors have substantial litigation experience on both trial and appellate levels. Get in touch with us today. - [Contact](https://jjnn.com.my/contact) - Be rest assured that our team of dedicated lawyers will be in touch with you as soon as possible. For more queries, visit our website or call us today. - [Harish Nair](https://jjnn.com.my/harish-nair) - [Tai Wei Jeat](https://jjnn.com.my/tai-wei-jeat) - [PDPA Notice](https://jjnn.com.my/pdpa-notice) - [Christopher Foo](https://jjnn.com.my/christopher-foo) - [Nicholas Mark Pereira](https://jjnn.com.my/nicholas-mark-pereira) - [About](https://jjnn.com.my/about) - With over 40 years of experience, we are able to protect our clients’ interests in courtroom disputes or alternative dispute resolution forums. 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