Madras H.C : the interpretation of the provisions of the agreement concerning relief from double taxation between India and Malaysia, the certificate sought is granted

High Court Of Madras

CIT vs. OM. SP. L. SP. Meyyappa Chettair

Section 261

R. Jayasimha Babu & K. Gnanaprakasam, JJ.

SCP Nos. 6 & 7 of 1998

20th February, 2001

Counsel Appeared

Ms. Chitra Venkataraman, for the Revenue

JUDGMENT

R. JAYASIMHA BABU, J. :

Counsel for the Revenue submits that Civil Appeals Nos. 5751/5757 of 1997 is pending in the Supreme Court on identical issues. Having regard to that submissions, and also having regard to the facts that the issue raised is one of general importance concerning as it does, the interpretation of the provisions of the agreement concerning relief from double taxation between India and Malaysia, the certificate sought is granted.

[Citation : 250 ITR 448]

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