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2009 (6) TMI 19 - MADRAS HIGH COURTResidential Status under section 6 – residential status of crew members – deduction of TDS from the amount / salary paid to such members - tribunal held that the Indian shipping company need not deduct tax at source with respect to its crew for the days on which the ship was outside the territorial waters of India and the number of such days exceeds 182 in any particular year – held that there was no scope to find fault with the action of the Indian shipping company in not having deducted any tax at source in respect of the salary paid to such crew for the relevant period – tribunal decision upheld.
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