https://www.taxtmi.com/caselaws?id=66940 An inordinate delay in filing a cross-objection will not be condoned without adequate and convincing cause, and vague explanations showing lack of diligence are insufficient. The commentary also notes that, where the India-Malaysia tax treaty prevails over conflicting domestic law and dividend income is taxable only in the source State, such dividend is not taxable in India. Once the dividend is treated as non-taxable in India, no deemed-tax credit arises, and any consequential claim for interest under section 244A also fails. en-us Tue, 27 May 2003 00:00:00 +0530 Tue, 08 Mar 2011 12:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66940 An inordinate delay in filing a cross-objection will not be condoned without adequate and convincing cause, and vague explanations showing lack of diligence are insufficient. The commentary also notes that, where the India-Malaysia tax treaty prevails over conflicting domestic law and dividend income is taxable only in the source State, such dividend is not taxable in India. Once the dividend is treated as non-taxable in India, no deemed-tax credit arises, and any consequential claim for interest under section 244A also fails. Case-Laws Income Tax Tue, 27 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66940