{"id":112858,"date":"2001-12-10T00:00:00","date_gmt":"2001-12-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-k-muthu-on-10-december-2001"},"modified":"2015-03-16T01:21:46","modified_gmt":"2015-03-15T19:51:46","slug":"cit-vs-k-muthu-on-10-december-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-k-muthu-on-10-december-2001","title":{"rendered":"Cit vs K. Muthu on 10 December, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Cit vs K. Muthu on 10 December, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 130 TAXMAN 66 Mad<\/div>\n<div class=\"doc_author\">Author: A Rajan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>A.K. Rajan, J.<\/p>\n<p>The question that is referred is,<\/p>\n<p>&#8220;Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the income from Malaysia cannot be subjected to tax in accordance with the agreement for avoidance of double taxation of income and prevention of fiscal evasion of tax, entered into between Government of India and the Government of Malaysia?&#8221;\n<\/p>\n<p>2. In a number of cases this court has held this issue against the revenue and in favour of the assessee. One such instance is the case reported in CIT v. VR.S.R.M. Firm (1994) 208 ITR 400 wherein this court has held that the income derived from Malaysia cannot be clubbed for the purpose of taxation in India. Hence, this question is answered against the revenue and in favour of the assessee.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Cit vs K. Muthu on 10 December, 2001 Equivalent citations: 2003 130 TAXMAN 66 Mad Author: A Rajan ORDER A.K. Rajan, J. The question that is referred is, &#8220;Whether on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the income from Malaysia cannot [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-112858","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs K. 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