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2002 (7) TMI 78 - HC - Income Tax


The High Court of Madras ruled that the pension received by the assessee from the Malaysian Government could not be assessed as salary under the Income-tax Act, 1961. The Tribunal held that the pension was not taxable in India due to a tax agreement with Malaysia, preventing double taxation. The court confirmed the Tribunal's decision in favor of the assessee.

 

 

 

 

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