https://www.taxtmi.com/caselaws?id=158706 The Income Tax Appellate Tribunal, following the decision in the SRM firm case, held that income derived from Malaysia cannot be taxed in India. The Tribunal dismissed the revenue's appeal, citing the Double Taxation Avoidance Agreement between India and Malaysia, which prevails over local enactments. The High Court upheld this interpretation, finding no error in the Tribunal's order, and concluded that no substantial question of law arose. Consequently, the appeal was dismissed without costs. en-us Mon, 13 Feb 2006 00:00:00 +0530 Tue, 05 Nov 2013 17:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158706 The Income Tax Appellate Tribunal, following the decision in the SRM firm case, held that income derived from Malaysia cannot be taxed in India. The Tribunal dismissed the revenue's appeal, citing the Double Taxation Avoidance Agreement between India and Malaysia, which prevails over local enactments. The High Court upheld this interpretation, finding no error in the Tribunal's order, and concluded that no substantial question of law arose. Consequently, the appeal was dismissed without costs. Case-Laws Income Tax Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158706