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://vmis.um.edu.my/index.php/JMCL/article/view/15905 (Accessed: 22 November 2024).