Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (10) TMI 44 - HC - Income Tax"(1) Whether the Tribunal was right in holding that the continental shelf did not form part of India prior to April 1, 1983, for the purposes of the Income-tax Act, 1961 ? - (2) Whether the Tribunal was right in holding that salary earned by the employee for services rendered on the rig before April 1, 1983, in the off shore area outside the territorial waters of India was not chargeable to tax under the Income-tax Act, 1961, for the assessment year 1983-84 ?" - We answer both the above questions in the affirmative, i.e., in favour of the assessee and against the Department.
|