https://www.taxtmi.com/caselaws?id=70251 Malaysian share income was held not includible in the assessee's total income under the Income-tax Act in light of Article 22.1 of the India-Malaysia DTAA. The Tribunal followed its earlier Special Bench view and later Tribunal order, which had examined the treaty provision and prior judicial observations and concluded that such income could not be brought to tax in the assessee's assessment. The appellate authority's deletion of the addition was therefore upheld, and the Revenue's challenge failed. en-us Sat, 28 Jul 1984 00:00:00 +0530 Fri, 15 Apr 2011 10:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70251 Malaysian share income was held not includible in the assessee's total income under the Income-tax Act in light of Article 22.1 of the India-Malaysia DTAA. The Tribunal followed its earlier Special Bench view and later Tribunal order, which had examined the treaty provision and prior judicial observations and concluded that such income could not be brought to tax in the assessee's assessment. The appellate authority's deletion of the addition was therefore upheld, and the Revenue's challenge failed. Case-Laws Income Tax Sat, 28 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70251