https://www.taxtmi.com/caselaws?id=11559 HC held that off-period salary formed an integral part of the contract and was taxable in India under section 9(1)(ii), as the off periods were linked to services, training and paid from Indian operations, so taxability is upheld against the assessee. However, free food and beverages provided on rigs were held to be necessities, not perquisites, and thus not taxable. Imposition of interest under section 234B was quashed because a bona fide dispute existed and interest was levied without hearing or reasons; relief granted to the assessee on that ground. en-us Thu, 09 Oct 2003 00:00:00 +0530 Thu, 25 Sep 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11559 HC held that off-period salary formed an integral part of the contract and was taxable in India under section 9(1)(ii), as the off periods were linked to services, training and paid from Indian operations, so taxability is upheld against the assessee. However, free food and beverages provided on rigs were held to be necessities, not perquisites, and thus not taxable. Imposition of interest under section 234B was quashed because a bona fide dispute existed and interest was levied without hearing or reasons; relief granted to the assessee on that ground. Case-Laws Income Tax Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11559