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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Judgement posted by

CA Jonu Jain

Consultancy

I am a professional and member of this CA club just to exchange our views, experiance, knowledge. By qualfication, I am a chartered accountant. Working in a leader CA firm of India. I job profile is tax and regulatory consultancy in the arena of merger and acqusition. I am here to expand my business network. If anyon ... Read more

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