https://www.taxtmi.com/caselaws?id=11642 Income accruing on the continental shelf or exclusive economic zone before 1 April 1983 fell outside the Income-tax Act because the Act was extended to those maritime areas only from that date by notification. Salary earned for offshore-rig services beyond territorial waters before the notification took effect was therefore not taxable for assessment year 1983-84. Article 297 did not determine taxability under the Income-tax Act. The later extension of the Act to maritime zones did not operate retrospectively to tax income that had accrued earlier. 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 accruing on the continental shelf or exclusive economic zone before 1 April 1983 fell outside the Income-tax Act because the Act was extended to those maritime areas only from that date by notification. Salary earned for offshore-rig services beyond territorial waters before the notification took effect was therefore not taxable for assessment year 1983-84. Article 297 did not determine taxability under the Income-tax Act. The later extension of the Act to maritime zones did not operate retrospectively to tax income that had accrued earlier. Case-Laws Income Tax Thu, 16 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11642