India-Malaysia treaty- taxed in country where income accrued
Court :
SC
Brief :
The Supreme Court ruled that dividend income received from a foreign company is not liable for taxation when there is a tax treaty with the country the company is based in, which stipulates that dividend is to be taxed at source. The court has endorsed the finding that the provisions of the tax treaty will override the provisions of the ITA if they are at variance.
Citation :
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CA Jonu Jain
Published in Income Tax
Views : 98
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