Teo, Keang Sood. “Tax Avoidance: The Scope And Effect Of Section 140 Of The Income Tax Act, 1967 (Part II)”. Journal of Malaysian and Comparative Law 10, no. 1 and 2 (January 12, 2019): 153–188. Accessed July 4, 2024. https://ijie.um.edu.my/index.php/JMCL/article/view/15905.