High Court directs Tribunal on taxability of off-period salary paid abroad

The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer a question regarding the taxability of salary paid to the assessee for the off period outside India under section 9(1)(ii) of the Income-tax Act, 1961.

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The High Court of Allahabad heard an application under section 256(2) of the Income-tax Act, 1961, filed by the Revenue. The court directed the Income-tax Appellate Tribunal to refer a question regarding the taxability of salary paid to the assessee for the off period outside India under section 9(1)(ii) of the Income-tax Act, 1961. (Case Citation: 1995 (9) TMI 56 - ALLAHABAD High Court)

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