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2002 (7) TMI 78 - MADRAS HIGH COURTDouble Taxation Avoidance, Pension Received From Abroad - "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the pension received by the assessee from the Malaysian Government could not be assessed as salary under the Income-tax Act, 1961?" - Tribunal has pointed out that the University of Malaysia is a statutory authority and as such would fall within the term "Government" and, therefore, the pension paid by the University of Malaysia as in the present case would have to be construed for the purpose of the Agreement as a pension received from the Government, which is taxable in terms of article 18(3) in Malaysia by the Government of Malaysia. We do not find anything wrong in the order and it is absolutely correct and we confirm the same. The question is therefore answered in favour of the assessee and against the Revenue.
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