https://www.taxtmi.com/caselaws?id=68964 The India-Malaysia double taxation agreement was read as allocating taxing rights exclusively to Malaysia for Malaysian immovable property income, business profits attributable to a Malaysian permanent establishment, and Malaysian interest income of resident assessees. Those treaty provisions were treated as overriding the general charging rule under the Income-tax Act, so the income was not assessable in India. Because the income was excluded from Indian total income, it also could not be brought in merely for rate purposes; the rate-adjustment mechanism could not operate independently where the income itself was not chargeable in India. en-us Mon, 27 Dec 1982 00:00:00 +0530 Mon, 04 Apr 2011 12:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68964 The India-Malaysia double taxation agreement was read as allocating taxing rights exclusively to Malaysia for Malaysian immovable property income, business profits attributable to a Malaysian permanent establishment, and Malaysian interest income of resident assessees. Those treaty provisions were treated as overriding the general charging rule under the Income-tax Act, so the income was not assessable in India. Because the income was excluded from Indian total income, it also could not be brought in merely for rate purposes; the rate-adjustment mechanism could not operate independently where the income itself was not chargeable in India. Case-Laws Income Tax Mon, 27 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68964