https://www.taxtmi.com/caselaws?id=20975 Section 4 and section 5 of the Income-tax Act, 1961, permit taxation of global income, but that general charging power yields to a double taxation avoidance agreement under section 90 where the treaty specifically allocates taxing rights. On that basis, income arising in Malaysia was treated as taxable in Malaysia under the India-Malaysia agreement, and therefore not includible in the resident assessee's total income in India. Article 22 on tax credit applied only where the same income was actually taxed in both States, which was not the position here. The CBDT circular was noted as confirming that a specific treaty provision prevails over the Act. en-us Fri, 11 Dec 1992 00:00:00 +0530 Thu, 11 Dec 2025 23:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20975 Section 4 and section 5 of the Income-tax Act, 1961, permit taxation of global income, but that general charging power yields to a double taxation avoidance agreement under section 90 where the treaty specifically allocates taxing rights. On that basis, income arising in Malaysia was treated as taxable in Malaysia under the India-Malaysia agreement, and therefore not includible in the resident assessee's total income in India. Article 22 on tax credit applied only where the same income was actually taxed in both States, which was not the position here. The CBDT circular was noted as confirming that a specific treaty provision prevails over the Act. Case-Laws Income Tax Fri, 11 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20975