1.
Teo KS. Tax Avoidance: The Scope and Effect of Section 140 of the Income Tax Act 1967. JMCL [Internet]. 2019 Jan. 12 [cited 2024 Nov. 25];9(1 and 2):75-102. Available from: https://ijie.um.edu.my/index.php/JMCL/article/view/15892