Teo KS. Tax Avoidance: The Scope And Effect Of Section 140 Of The Income Tax Act, 1967 (Part II). JMCL [Internet]. 2019 Jan. 12 [cited 2024 Jul. 4];10(1 and 2):153-88. Available from: https://ijie.um.edu.my/index.php/JMCL/article/view/15905