{"id":68867,"date":"1996-01-08T00:00:00","date_gmt":"1996-01-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-s-p-muthukaruppan-on-8-january-1996"},"modified":"2015-04-11T05:01:30","modified_gmt":"2015-04-10T23:31:30","slug":"commissioner-of-income-tax-vs-s-p-muthukaruppan-on-8-january-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-s-p-muthukaruppan-on-8-january-1996","title":{"rendered":"Commissioner Of Income Tax vs S.P. Muthukaruppan on 8 January, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs S.P. Muthukaruppan on 8 January, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1998 230 ITR 562 Mad<\/div>\n<div class=\"doc_author\">Author: Thanikkachalam<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Thanikkachalam, J. <\/p>\n<p> 1. In this tax case petition, the Department requires that the Tribunal may be directed to refer the following question of law said to arise out of the order of the Tribunal in ITA No. 1760\/Mad\/1987, dt. 10th December, 1990, under s. 256(2) of the IT Act, 1961, for the opinion of this Court :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal&#8217;s decision that income from Malaysia cannot be subjected to tax in India is in accordance with the Agreement for Avoidance of Double Taxation of Income and the Prevention of Fiscal Evasion of Tax, entered into between the Government of India and the Government of Malaysia (Notification No. GSR 167(E), dt. 1st April, 1977 ?&#8221;\n<\/p>\n<p> Since this question has been covered in favour of the assessee as per the decision of this Court rendered in CIT vs. VR. S. R. M. Firm , we reject the question referred to us. Accordingly, this tax case petition is dismissed. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Income Tax vs S.P. Muthukaruppan on 8 January, 1996 Equivalent citations: 1998 230 ITR 562 Mad Author: Thanikkachalam JUDGMENT Thanikkachalam, J. 1. In this tax case petition, the Department requires that the Tribunal may be directed to refer the following question of law said to arise out of the order [&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-68867","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>Commissioner Of Income Tax vs S.P. 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