https://www.taxtmi.com/caselaws?id=10083 The High Court held that the technical and engineering service fees earned from Malaysia by the assessee were not taxable in India under the Double Taxation Avoidance Agreement. The Court emphasized the significance of such agreements in determining tax liability for foreign-sourced income. The judgment favored the assessee, dismissing the Revenue's appeal and upholding the decision of the Income-tax Appellate Tribunal, in line with established precedents supporting the non-taxability of such income under the Agreement. en-us Tue, 13 Jul 2004 00:00:00 +0530 Tue, 07 Jul 2009 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10083 The High Court held that the technical and engineering service fees earned from Malaysia by the assessee were not taxable in India under the Double Taxation Avoidance Agreement. The Court emphasized the significance of such agreements in determining tax liability for foreign-sourced income. The judgment favored the assessee, dismissing the Revenue's appeal and upholding the decision of the Income-tax Appellate Tribunal, in line with established precedents supporting the non-taxability of such income under the Agreement. Case-Laws Income Tax Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10083