Supreme Court · 2004 INSC 382 · Decided 26 May 2004
Commissioner of Income Tax v. P.V.A.L. Kulandagan Chettiar (Dead) Through LRS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 382 · [2004] SUPP. 2 S.C.R. 697
- Case number
- CIVIL APPEAL No. 5752/1997
- Decided
- 26 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 90
Headnote
TAX v. P.V.A.L. KULANDAGAN CHETTIAR (DEAD) THROUGH LRS. MAY 26, 2004 [S. RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] Agreement of Avoidance of Double Taxation of Income and Prevention of Fiscal Evasion of Tax between India and Malaysia: A B Article V//(1)-Income Tax-Double Taxation-Assessee, who gains in Malaysia-Liability to income tax Held: In view of the closer economic relationship between the assessee and Malaysia where his permanent establishment is set up, such business D income and capital gains could not be taxed in India. Income Tax Act, 1961: Section 90-Scope and ambit
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