https://www.taxtmi.com/caselaws?id=62900 The Tribunal held that the salary received by foreign technicians during their off period, after working on the rig offshore India, was not taxable in India as it was not for services rendered in India. The technicians were required to be available for global assignments during the off period, supporting the argument that the off period salary was not taxable in India. The Tribunal overturned the decisions of the first appellate authority, emphasizing the importance of consistency in judicial decisions and relying on previous rulings in favor of the assessees. en-us Thu, 29 Sep 1994 00:00:00 +0530 Tue, 22 Feb 2011 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62900 The Tribunal held that the salary received by foreign technicians during their off period, after working on the rig offshore India, was not taxable in India as it was not for services rendered in India. The technicians were required to be available for global assignments during the off period, supporting the argument that the off period salary was not taxable in India. The Tribunal overturned the decisions of the first appellate authority, emphasizing the importance of consistency in judicial decisions and relying on previous rulings in favor of the assessees. Case-Laws Income Tax Thu, 29 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62900