Tech Jungle

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)


Leave a Comment so far
Leave a comment

Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

%d bloggers like this: