https://www.taxtmi.com/caselaws?id=9926 A taxing notification extending the Income-tax Act to the continental shelf and exclusive economic zone operated prospectively from 1 April 1983 and, absent express retrospective language, did not apply to income of the earlier previous year relevant to assessment year 1983-84. On that basis, income accruing before the territorial extension could not be taxed merely because the assessment year fell after the notification. Salary paid for a lay-off period outside India was likewise not chargeable under section 9(1)(ii), because the Act had not yet applied to that territory during the relevant period. The reference was answered in favour of the assessee. en-us Mon, 11 Apr 2005 00:00:00 +0530 Fri, 03 Jul 2009 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9926 A taxing notification extending the Income-tax Act to the continental shelf and exclusive economic zone operated prospectively from 1 April 1983 and, absent express retrospective language, did not apply to income of the earlier previous year relevant to assessment year 1983-84. On that basis, income accruing before the territorial extension could not be taxed merely because the assessment year fell after the notification. Salary paid for a lay-off period outside India was likewise not chargeable under section 9(1)(ii), because the Act had not yet applied to that territory during the relevant period. The reference was answered in favour of the assessee. Case-Laws Income Tax Mon, 11 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9926