1980 (2) TMI 136 - AT - Income Tax

Summary

The assessee appealed against the AAC's order regarding the addition of foreign income under the IT Act for the asst. yr. 1978-79. The Tribunal held that income from immovable properties in Malaysia should be excluded from the total income of the assessee based on the agreement for avoidance of double taxation. The appeal was allowed. (Case citation: 1980 (2) TMI 136 - ITAT MADRAS)