https://www.taxtmi.com/caselaws?id=10571 The High Court held that the 'off-period' salary paid to a non-resident technician working in India was taxable in India under section 9(1)(ii) of the Income-tax Act. The court emphasized that the off period was integral to the technician's work in India, making the income earned during that period subject to Indian taxation. The court ruled in favor of the Department, dismissing the appeal with no order as to costs. en-us Thu, 14 Jul 2005 00:00:00 +0530 Sat, 18 Jul 2009 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10571 The High Court held that the 'off-period' salary paid to a non-resident technician working in India was taxable in India under section 9(1)(ii) of the Income-tax Act. The court emphasized that the off period was integral to the technician's work in India, making the income earned during that period subject to Indian taxation. The court ruled in favor of the Department, dismissing the appeal with no order as to costs. Case-Laws Income Tax Thu, 14 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10571