2016-TII-INSTANT-ALL-346
28 July 2016   

CASE LAWS

2016-TII-38-HC-MAD-INTL

CIT Vs MRM PLANTATIONS PVT LTD: MADRAS HIGH COURT (Date: June 13, 2016)

Income tax - Sections 143(3), 147 & 148 - India-Malaysia DTAA - Articles 5 & 6.

Keywords - PE - plantation - permanent establishment & scope of taxability.

Whether the income derived by an Indian entity from immovable property situated in Malaysia in the form of 'Plantation', can be taxed in India, in view of the fact that Article 6 of the DTAA clearly states that the presence of PE will determine the fiscal domicile - NO: HC

Revenue's appeal dismissed

  

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