Judgment :- K. A. THANIKKACHALAM J. 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 I. T. A. No. 1760/Mad of 1987, dated December 10, 1990, under section 256(2) of the Income-tax Act, 1961, for the opinion of this court. "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal'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. G.S.R. 167(E), dated April 1, 1977 (vide [1977] 107 ITR(St) 36)?" Since this question has been covered in favour of the assessee as per the decision of this court rendered in CIT v. VR. S. R. M. Firm 1994 (208) ITR 400, 1994 (120) CTR 427, 1994 (2) TLR 1032, 1994 (120) CTR(Mad) 427, we reject the question referred to us. Accordingly, this tax case petition is dismissed. No costs.