Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 2008 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (2) TMI 43 - SC - Income TaxAssessee claimed refund on the basis of deemed TDS on dividend received from a Malaysian company - Double Taxation Avoidance Agreement entered into by the GOI with the Government of Malayasia would override the provisions of the IT Act –on basis of Article XI of the DTAA held that HC was justified in holding that dividend income derived by the assessee from a company in Malaysia is not liable to be taxed in the hands of the assessee in India under any of the provisions of the Act
|