https://www.taxtmi.com/caselaws?id=69637 Salary earned by non-resident employees for services on an oil rig in the exclusive economic zone was held not chargeable to tax for assessment year 1983-84, because the Income-tax Act was extended to that territory only from 1-4-1983. The statutory fiction under the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 applies only when a notification extends the enactment to the area, and that extension could not be given retrospective effect. As the income had accrued before the effective date, the exclusive economic zone was not taxable territory for the relevant previous year and the salary escaped tax. en-us Mon, 28 Dec 1987 00:00:00 +0530 Mon, 11 Apr 2011 11:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69637 Salary earned by non-resident employees for services on an oil rig in the exclusive economic zone was held not chargeable to tax for assessment year 1983-84, because the Income-tax Act was extended to that territory only from 1-4-1983. The statutory fiction under the Territorial Waters, Continental Shelf, Exclusive Economic Zone and Other Maritime Zones Act, 1976 applies only when a notification extends the enactment to the area, and that extension could not be given retrospective effect. As the income had accrued before the effective date, the exclusive economic zone was not taxable territory for the relevant previous year and the salary escaped tax. Case-Laws Income Tax Mon, 28 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69637