https://www.taxtmi.com/caselaws?id=40399 Dividend income received from a Malaysian company was examined under the India-Malaysia Double Taxation Avoidance Agreement and the Income-tax Act, 1961. The controlling point was that where the treaty and domestic law differ, the treaty provisions govern the tax treatment of the foreign dividend income. Applying the treaty framework, and following prior settled positions relied on in the text, the income was assessed under the agreement rather than under the domestic charging provisions alone. The stated result was that the Malaysian dividend income was not taxable in India. en-us Wed, 20 Feb 2008 00:00:00 +0530 Thu, 05 Jun 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40399 Dividend income received from a Malaysian company was examined under the India-Malaysia Double Taxation Avoidance Agreement and the Income-tax Act, 1961. The controlling point was that where the treaty and domestic law differ, the treaty provisions govern the tax treatment of the foreign dividend income. Applying the treaty framework, and following prior settled positions relied on in the text, the income was assessed under the agreement rather than under the domestic charging provisions alone. The stated result was that the Malaysian dividend income was not taxable in India. Case-Laws Income Tax Wed, 20 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40399