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2017 (3) TMI 1187 - SCH - Income TaxDividend income received from a foreign country - exemption from taxation - DTAA between Government of India and Government of the foreign country - Held that:- Issue has been decided against the Revenue by this Court in Civil Appeal No.4485 of 2007 in the case of Dy. Commr. Of Income Tax, Ujjain vs. M/s. Torqouise Investment & Finance Ltd. [ 2008 (2) TMI 426 - SUPREME Court ] wherein held 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. - Decided in favour of assessee.
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