https://www.taxtmi.com/caselaws?id=11642 Income is taxable only if it accrues in territory to which the Income-tax Act applies. The article states that, before 1 April 1983, the continental shelf and exclusive economic zone were not within the Act's taxable reach, because the 31 March 1983 notification took effect only from that date. Salary earned for services on an offshore rig beyond territorial waters before the notification therefore accrued outside the taxable territory and was not chargeable for assessment year 1983-84. Article 297 was treated as irrelevant on these facts, and the departmental appeals failed. en-us Thu, 16 Oct 2003 00:00:00 +0530 Thu, 04 Feb 2010 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11642 Income is taxable only if it accrues in territory to which the Income-tax Act applies. The article states that, before 1 April 1983, the continental shelf and exclusive economic zone were not within the Act's taxable reach, because the 31 March 1983 notification took effect only from that date. Salary earned for services on an offshore rig beyond territorial waters before the notification therefore accrued outside the taxable territory and was not chargeable for assessment year 1983-84. Article 297 was treated as irrelevant on these facts, and the departmental appeals failed. Case-Laws Income Tax Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11642