https://www.taxtmi.com/caselaws?id=15658 Where an India-Malaysia double taxation avoidance agreement applied, income received in Malaysia was held outside the Indian tax net even though it might otherwise have been taxable under the Income-tax Act, 1961. The agreement governed chargeability, so income not chargeable under the treaty could not be taxed in India merely by reference to domestic law. The referred question was answered against the Revenue, and the assessee succeeded on taxability. en-us Mon, 30 Nov 1998 00:00:00 +0530 Wed, 26 Aug 2009 17:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15658 Where an India-Malaysia double taxation avoidance agreement applied, income received in Malaysia was held outside the Indian tax net even though it might otherwise have been taxable under the Income-tax Act, 1961. The agreement governed chargeability, so income not chargeable under the treaty could not be taxed in India merely by reference to domestic law. The referred question was answered against the Revenue, and the assessee succeeded on taxability. Case-Laws Income Tax Mon, 30 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15658