https://www.taxtmi.com/caselaws?id=10633 The court ruled that salary earned during the off period by a non-resident technician working in India is taxable in India under section 9(1)(ii) of the Income-tax Act. Free boarding provided in hazardous work environments like oil rigs is deemed a necessity, not a perquisite. The court clarified that interest under section 234B is compensatory, not penal, and favored the assessee, emphasizing the importance of genuine disputes and proper reasoning. The appeal was disposed of in favor of the assessee, with no order as to costs. en-us Wed, 07 Jul 2004 00:00:00 +0530 Mon, 20 Jul 2009 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10633 The court ruled that salary earned during the off period by a non-resident technician working in India is taxable in India under section 9(1)(ii) of the Income-tax Act. Free boarding provided in hazardous work environments like oil rigs is deemed a necessity, not a perquisite. The court clarified that interest under section 234B is compensatory, not penal, and favored the assessee, emphasizing the importance of genuine disputes and proper reasoning. The appeal was disposed of in favor of the assessee, with no order as to costs. Case-Laws Income Tax Wed, 07 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10633