https://www.taxtmi.com/caselaws?id=10846 The court held that the salary paid for the off period outside India to a non-resident foreign technician was taxable in India under section 9(1)(ii) of the Income-tax Act. However, it ruled in favor of the assessee on the tax treatment of free boarding and lodging facilities provided by the employer, considering them essential under hazardous work conditions. Additionally, the court sided with the assessee on the issue of charging interest under section 234B, emphasizing the compensatory nature of the interest and the lack of proper justification for its imposition in this case. en-us Tue, 20 Jul 2004 00:00:00 +0530 Sat, 25 Jul 2009 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10846 The court held that the salary paid for the off period outside India to a non-resident foreign technician was taxable in India under section 9(1)(ii) of the Income-tax Act. However, it ruled in favor of the assessee on the tax treatment of free boarding and lodging facilities provided by the employer, considering them essential under hazardous work conditions. Additionally, the court sided with the assessee on the issue of charging interest under section 234B, emphasizing the compensatory nature of the interest and the lack of proper justification for its imposition in this case. Case-Laws Income Tax Tue, 20 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10846