https://www.taxtmi.com/caselaws?id=65523 The Tribunal ruled in favor of the assessees in a tax case concerning the taxability of off-period salary in India for assessment years 1999-2000 and 2000-01. The Tribunal held that the off-period salary earned by technician employees in the UK was not taxable in India as it was for maintaining readiness to work globally, not for rest or leave. Additionally, the Tribunal rejected the Department's argument that free boarding on the rig constituted a perquisite, following a High Court decision that free boarding was not considered a perquisite under section 17(2)(iii). en-us Fri, 26 May 2006 00:00:00 +0530 Tue, 17 Jul 2012 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65523 The Tribunal ruled in favor of the assessees in a tax case concerning the taxability of off-period salary in India for assessment years 1999-2000 and 2000-01. The Tribunal held that the off-period salary earned by technician employees in the UK was not taxable in India as it was for maintaining readiness to work globally, not for rest or leave. Additionally, the Tribunal rejected the Department's argument that free boarding on the rig constituted a perquisite, following a High Court decision that free boarding was not considered a perquisite under section 17(2)(iii). Case-Laws Income Tax Fri, 26 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65523