Law: Income Tax Act, 1922

Section:

Income-tax--Double taxation relief---Double taxation agreement between India and Malaysia--Income derived from rubber estates in Malaysia---Not assessable in India---Double taxation agreement between India and Malaysia. Income derived from the rubber estates in Malaysia could not be included in the total income of the assessee and assessed to tax in India under the Income Tax Act, 1961, and the assessee need not maintain a separate establishment in India in respect of rubber estates, in view of the agreement for avoidance of double taxation entered into between the Government of India and Malaysia. CIT v. VR. S.R.M. Firm (1994) 208 ITR 400 (Mad.) fol. THIS JUDGMENT DELIVERED BY N.V BALASUBRAMANIAN, J.---The following common question of law has been referred by the Income-tax Appellate Tribunal, for our consideration: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal's decision that income from Malaysia cannot be subjected to tax in India is in accordance with the agreement for avoidance of double taxation of income and prevention of fiscal evasion of tax, entered into between the Government of India and the Government of Malaysia (Notification…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492