https://www.taxtmi.com/caselaws?id=69805 Under the India-Malaysia tax treaty, business profits of a Malaysian enterprise were taxable only in Malaysia because the assessee had no permanent establishment in India, so income from the rubber estates was not taxable in India. Capital gains from the sale of immovable property in Malaysia were also outside Indian taxation because treaty Article 6 allocated immovable-property income, including gain derived from such property, to the State where the property is situated. The departmental appeal therefore failed on both issues, and the treaty allocation prevailed over domestic taxation. en-us Mon, 15 Jun 1981 00:00:00 +0530 Tue, 12 Apr 2011 11:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69805 Under the India-Malaysia tax treaty, business profits of a Malaysian enterprise were taxable only in Malaysia because the assessee had no permanent establishment in India, so income from the rubber estates was not taxable in India. Capital gains from the sale of immovable property in Malaysia were also outside Indian taxation because treaty Article 6 allocated immovable-property income, including gain derived from such property, to the State where the property is situated. The departmental appeal therefore failed on both issues, and the treaty allocation prevailed over domestic taxation. Case-Laws Income Tax Mon, 15 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69805