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Scope of section 9(1)(ii)
June 4, 2007, 2:42 pm
Filed under: FINANCE

C.I.T & Another Vs. Reading & Bates Exploration Co.
07/07/2004(2005) 278 ITR 47(Uttaranchal)
Decision:Held by hon’ble court that since the off period followed the on period and that since assessee had to undergo training during the off period, it was clear that all that had a nexus with the services he rendered in India. Hence,salary paid during off period outside India will be taxable u/s 9(1)(ii)

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