https://www.taxtmi.com/caselaws?id=176324 Salary received in India by a non-resident employee was held taxable on the receipt basis even though the services were rendered on board an Indian ship outside the territorial waters of India. The Tribunal also treated the salary as accruing in India because the employment contract was entered into in India and the resulting rights were enforceable in India. Section 9(1)(ii) and its Explanation were read as applying to services rendered in India, and not as excluding salary received in India for services rendered outside India. The non-resident's challenge therefore failed. en-us Wed, 19 Dec 2001 00:00:00 +0530 Fri, 19 Aug 2016 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176324 Salary received in India by a non-resident employee was held taxable on the receipt basis even though the services were rendered on board an Indian ship outside the territorial waters of India. The Tribunal also treated the salary as accruing in India because the employment contract was entered into in India and the resulting rights were enforceable in India. Section 9(1)(ii) and its Explanation were read as applying to services rendered in India, and not as excluding salary received in India for services rendered outside India. The non-resident's challenge therefore failed. Case-Laws Income Tax Wed, 19 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176324