Scope of section 9(1)(ii) ::

Court :
HC

Brief :
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)

Citation :
C.I.T & Another Vs. Reading & Bates Exploration Co.

Scope of section 9(1)(ii) C.I.T & Another Vs. Reading & Bates Exploration Co. 7/7/2004 (2005) 278 ITR 47(Uttaranchal) Case Fact: Whether in a contract for employment for on and off periods, salary payable to non-resident during off period outside india can be deemed to accrue in India. 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)

89 Views Comment Share Income Tax Report

Judgement posted by

CA.Saibaburao Nanduri

Chartered Accountant

I am a commerce graduarte of Andhra University. Studied at HINDU COLLEGE, Guntur. Became FCA and started Practice under the name and style of M/s SAIBABU RAO CO I became Chairman of CA Institute, Guntur Branch, during the year 2008-09 My post qualifications are: Information Systems Audit DISA (ICAI) ... Read more

View Judgements

Comments