https://www.taxtmi.com/caselaws?id=62903 The Tribunal ruled that the salary paid to foreign technicians during their 28 days off period, when they were outside India, was not taxable in India. It emphasized the need for consistency in judicial decisions and adherence to precedent, distinguishing the case from others with different contractual terms. The Tribunal found that evidence of how the period outside India was spent was irrelevant, as the technicians were available for work outside India. Additionally, the appeals were deemed timely filed after a clarification regarding the date of receipt of the order. en-us Fri, 20 May 1994 00:00:00 +0530 Tue, 22 Feb 2011 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62903 The Tribunal ruled that the salary paid to foreign technicians during their 28 days off period, when they were outside India, was not taxable in India. It emphasized the need for consistency in judicial decisions and adherence to precedent, distinguishing the case from others with different contractual terms. The Tribunal found that evidence of how the period outside India was spent was irrelevant, as the technicians were available for work outside India. Additionally, the appeals were deemed timely filed after a clarification regarding the date of receipt of the order. Case-Laws Income Tax Fri, 20 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62903