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• Review the issues identified by the AI
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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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India-Malaysia DTAA: Income Not Taxable if Treaty Provisions Apply, Section 90(2) Favors Beneficial Provisions for Assessee.

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....Income deemed to accrue or arise in India - Once the taxability fails in terms of the treaty provisions, there is no occasion to refer to the provisions of the Act, as in terms of section 90(2) the provisions of the Act or the DTAA, whichever is more beneficial to the assessee shall be applicable. Since the payment was only alleged to be Royalty by the Revenue, therefore, there is no need to examine its taxability under any other provision of the India-Malaysia DTAA, in the present case. - AT....

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India-Malaysia DTAA: Income Not Taxable if Treaty Provisions Apply, Section 90(2) Favors Beneficial Provisions for Assessee.