TMI Blog2009 (6) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ide 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. - 251 of 2009 - - - Dated:- 8-6-2009 - F. M. IBRAHIM KALIFULLA and B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions viz., Sections 2(30), 2(42) and 6 of the Income Tax Act, 1961 as well as taken note of the indisputable fact that the crews were on duty outside the territorial waters of India in the ship of a company of Indian origin for more than 182 days. 4. On a reading of Sections 2(30), 2(42) and 6 together, for a person to claim the status of a 'non-resident' has only to satisfy that though such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods amounting in all to one hundred and eighty-two days or more; or (b) ………… (c) having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty five days or more, is in India for a period or periods amounting in all to sixty days or more in that year. Explanation-- In the case of an individual,- (a) being a citizen of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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