Teo, K. S. (2019) “Tax Avoidance: The Scope And Effect Of Section 140 Of The Income Tax Act, 1967 (Part II)”, Journal of Malaysian and Comparative Law, 10(1 and 2), pp. 153–188. Available at: https://sare.um.edu.my/index.php/JMCL/article/view/15905 (Accessed: 24 December 2024).