https://www.taxtmi.com/caselaws?id=15657 Under the India-Malaysia DTAA, income accruing in Malaysia to an Indian resident from rubber estates, dividends, interest and capital gains on immovable property was held entitled to relief in India on the treaty framework itself. The Court applied its earlier construction of the relevant treaty articles governing property income, business income, dividends, interest and capital gains, and rejected the view that separate proof of assessment by Malaysian tax authorities was necessary. Relief was therefore available without showing that Malaysia had taxed the income, and the reference was answered in favour of the assessee. en-us Mon, 02 Nov 1998 00:00:00 +0530 Wed, 26 Aug 2009 17:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15657 Under the India-Malaysia DTAA, income accruing in Malaysia to an Indian resident from rubber estates, dividends, interest and capital gains on immovable property was held entitled to relief in India on the treaty framework itself. The Court applied its earlier construction of the relevant treaty articles governing property income, business income, dividends, interest and capital gains, and rejected the view that separate proof of assessment by Malaysian tax authorities was necessary. Relief was therefore available without showing that Malaysia had taxed the income, and the reference was answered in favour of the assessee. Case-Laws Income Tax Mon, 02 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15657