1984 (7) TMI 202 - AT - Income Tax

Summary

The appellate tribunal dismissed the Revenue's appeal for the assessment year 1980-81, ruling that the income from Malaysia cannot be included in the assessee's total income under the IT Act, 1961. The AAC deleted the Malaysian income included by the ITO based on a Special Bench order. The tribunal upheld this decision, citing previous rulings and agreements between India and Malaysia.