9911796707
TMI Blog1998 (11) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... e instance of the Revenue, involved the interpretation of the agreement between the Government of India and the Government of Malaysia regarding the avoidance of double taxation and several matters. The assessment year is 1978-79. The questions referred are : "(1) Whether having regard to the articles 6, 7, 11, 12 and 22 of the Agreement of Avoidance of Double Taxation between the Government of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the fact that what is included in the Indian assessment need not necessarily form part of computation in the Malaysian assessment (vide adjudgment laid down in article 22.2(b) ? (3) Whether, having regard to article 7.3 of the agreement, the Tribunal is in law, correct in concluding that capital gains arising from the sale of immovable property in Malaysia would also be eligible for relief i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefits conferred on the assessee in India in terms of that agreement, we grant the certificate sought. The questions need to be decided by the apex court. We do so also in the light of the fact that Civil Appeals Nos. 5751 to 5757 of 1997 are pending in the apex court against the decision of this court rendered in the case of CIT v. VR. S. R. M. Firm [1994] 208 ITR 400. X X X X Extracts X X X X X X X X Extracts X X X X
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