https://www.taxtmi.com/caselaws?id=4031 DTAA allocation of taxing rights governed the taxability of dividend income received from a Malaysian company. The controlling principle was that, where the India-Malaysia treaty conflicts with the Income-tax Act, the treaty prevails to the extent of the inconsistency. On that basis, dividend income was treated as taxable only in the contracting State where it accrued, which excluded Indian taxation in the assessee's hands. Additional questions raised by the Department did not change the result because they were not independently decisive once the main treaty-based taxability issue was resolved against the Revenue. en-us Wed, 20 Feb 2008 00:00:00 +0530 Sat, 26 Jul 2008 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4031 DTAA allocation of taxing rights governed the taxability of dividend income received from a Malaysian company. The controlling principle was that, where the India-Malaysia treaty conflicts with the Income-tax Act, the treaty prevails to the extent of the inconsistency. On that basis, dividend income was treated as taxable only in the contracting State where it accrued, which excluded Indian taxation in the assessee's hands. Additional questions raised by the Department did not change the result because they were not independently decisive once the main treaty-based taxability issue was resolved against the Revenue. Case-Laws Income Tax Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4031