G. Winpenny vs Income Tax Officer

Authority: ITAT Tribunal/Court: Delhi Date: 1994-05-20 AY: 1974-75 Section: 5(2) Acts: Income Tax Act 1961 Result: Assessee Citation: (1997) 50 ITD 501 Justices: R.M. Mehta, A.M. & B.S. Saluja, J.M. Appeal No: ITA Nos. 5465 to 5490, 5492 to 5495, 5497, 5498, 5501, 5502, 5504, 5506 to 5508
Whether salary paid to foreign technicians for 28-day off periods spent outside India, after working 28 days on rigs in Indian coastal waters, is taxable in India under the Income Tax Act 1961 --- Held No, as the salary was paid outside India and the technicians' services remained at the disposal of the foreign employer during the off period.

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