https://www.taxtmi.com/caselaws?id=331745 Income from a rubber plantation situated in Malaysia was treated as taxable in Malaysia under the India-Malaysia DTAA because the income arose from immovable property in that State. The treaty provision on immovable property controlled the allocation of taxing rights, and the permanent establishment clause could not be used to tax that plantation income in India. The analysis followed the binding treaty framework and the earlier Supreme Court ruling, leading to the conclusion that such Malaysian plantation income is not assessable in India merely because the assessee's control or management is in India. en-us Mon, 13 Jun 2016 00:00:00 +0530 Thu, 01 Sep 2016 14:05:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331745 Income from a rubber plantation situated in Malaysia was treated as taxable in Malaysia under the India-Malaysia DTAA because the income arose from immovable property in that State. The treaty provision on immovable property controlled the allocation of taxing rights, and the permanent establishment clause could not be used to tax that plantation income in India. The analysis followed the binding treaty framework and the earlier Supreme Court ruling, leading to the conclusion that such Malaysian plantation income is not assessable in India merely because the assessee's control or management is in India. Case-Laws Income Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331745