https://www.taxtmi.com/caselaws?id=3671 The High Court ruled in favor of the assessee, upholding the Income-tax Appellate Tribunal's decision that dividend income earned in Malaysia is not taxable in India under the Double Taxation Avoidance Agreement. The court emphasized the primacy of DTAA provisions over local tax laws, citing relevant case law. It affirmed the ITAT's jurisdiction to consider new issues and criticized the dismissal of cross-objections on limitation grounds. The Department's appeals were dismissed, and no costs were awarded. en-us Tue, 28 Mar 2006 00:00:00 +0530 Wed, 06 Jan 2016 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3671 The High Court ruled in favor of the assessee, upholding the Income-tax Appellate Tribunal's decision that dividend income earned in Malaysia is not taxable in India under the Double Taxation Avoidance Agreement. The court emphasized the primacy of DTAA provisions over local tax laws, citing relevant case law. It affirmed the ITAT's jurisdiction to consider new issues and criticized the dismissal of cross-objections on limitation grounds. The Department's appeals were dismissed, and no costs were awarded. Case-Laws Income Tax Tue, 28 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3671