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    <title>2014 (1) TMI 1356 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039;s decision that the income from the Malaysian branch is not taxable in India but only in Malaysia under the Double Taxation Avoidance Agreement (DTAA) between India and Malaysia. The Tribunal dismissed the Revenue&#039;s appeals and the assessee&#039;s cross-objections, affirming the non-taxability of income from the Malaysian branch.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals)&#039;s decision that the income from the Malaysian branch is not taxable in India but only in Malaysia under the Double Taxation Avoidance Agreement (DTAA) between India and Malaysia. The Tribunal dismissed the Revenue&#039;s appeals and the assessee&#039;s cross-objections, affirming the non-taxability of income from the Malaysian branch.</description>
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