Andeka Keris is a famous novel writer in Malaysia had published ten novels since 2012. One of his novels with the title "Jejak Tanpa Jejak" was awarded as the best seller in 2020. The gross sale of the said one novel was around two million ringgit and he received 10% royalties on every paperback sold and 25% on every e-book sold. Advice the following for the tax assessment year 2020:

1. Determine the issue of Andeka Keris's case. (2 marks)
2. Discuss the principles of law connected with the revenue law in Malaysia (4 marks)
3. Explain the application and finding for Andeka Keris's case. (4 marks)