https://www.taxtmi.com/caselaws?id=69059 A double taxation agreement allocates taxing rights for specified income streams and does not expand India's taxing power beyond the treaty article governing each receipt. Rental income from Malaysian immovable property and dividend income from a Malaysian bank were treated as taxable only in Malaysia, while compensation for surrender of tenancy rights in Malaysia was also excluded from Indian tax on the same situs-based principle. Lottery winnings were not covered by any specific treaty article, so domestic law applied and the winnings remained taxable in India; foreign tax credit was available only if Malaysian tax was actually levied. en-us Thu, 27 Aug 1992 00:00:00 +0530 Mon, 04 Apr 2011 18:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69059 A double taxation agreement allocates taxing rights for specified income streams and does not expand India's taxing power beyond the treaty article governing each receipt. Rental income from Malaysian immovable property and dividend income from a Malaysian bank were treated as taxable only in Malaysia, while compensation for surrender of tenancy rights in Malaysia was also excluded from Indian tax on the same situs-based principle. Lottery winnings were not covered by any specific treaty article, so domestic law applied and the winnings remained taxable in India; foreign tax credit was available only if Malaysian tax was actually levied. Case-Laws Income Tax Thu, 27 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69059