https://www.taxtmi.com/caselaws?id=16016 Income arising from rubber estates in Malaysia could not be included in the assessee's taxable income in India where the India-Malaysia double taxation avoidance agreement protected that income from Indian tax. The Madras HC followed its earlier decision on the same issue and held that Malaysian income was not assessable under the Income-tax Act, 1961, in view of the applicable treaty protection. The Revenue's contention was rejected. en-us Thu, 27 Nov 1997 00:00:00 +0530 Mon, 31 Aug 2009 15:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16016 Income arising from rubber estates in Malaysia could not be included in the assessee's taxable income in India where the India-Malaysia double taxation avoidance agreement protected that income from Indian tax. The Madras HC followed its earlier decision on the same issue and held that Malaysian income was not assessable under the Income-tax Act, 1961, in view of the applicable treaty protection. The Revenue's contention was rejected. Case-Laws Income Tax Thu, 27 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16016