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2016 (5) TMI 453 - AT - Income TaxTaxability of dividend income received from Bank of Barhad , Malaysia - Held that:- , it could be safely be concluded that the new treaty is effective only from 1.4.2004 and hence not applicable for Asst Year 2004-05. Accordingly, for Asst Year 2004-05, the taxability of foreign dividend income would be governed only by the old treaty entered into on 25.10.1976. - Dividend received from foreign company in Malaysia by the assessee is not liable to be taxed in India.
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