In SEO Sdn Bhd v IRB (2021), the taxpayer brought the matter to court after the Inland Revenue Board (IRB) rejected its transfer pricing methodology and imposed a substantial adjustment. 

But here's the kicker:

✅ The court ruled in favour of the taxpayer 
✅ The taxpayer was able to demonstrate that its transfer pricing methodology was reasonable 
✅ Comprehensive Transfer Pricing Documentation, supported by proper benchmarking and pricing justification, played a key role in the decision

💡 What does this mean for you? 
Transfer Pricing Documentation (TPD) is not just compliance. 
It’s your legal shield when your transactions are challenged. 

Don't just follow the rules — learn to defend your pricing. 
Join our hands-on course with real examples.