https://www.taxtmi.com/caselaws?id=14626 For a non-resident, salary is chargeable in India only if it is received/deemed received in India or accrues/arises (or is deemed to accrue/arise) in India under ss. 5, 6 and 9(1)(ii) of the Income-tax Act; the decisive test under the Explanation to s. 9(1)(ii) is where the services are rendered. The Revenue contended that services on an Indian-flag vessel outside India were "in India" because the ship remained Indian territory under the Merchant Shipping Act, but this factual contention had not been raised before the tax authorities and was not reopened in reference jurisdiction. The HC therefore upheld the Tribunal's view that the salary was not taxable in India and answered the reference against the Revenue. en-us Mon, 20 Nov 2000 00:00:00 +0530 Sun, 04 Jan 2026 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14626 For a non-resident, salary is chargeable in India only if it is received/deemed received in India or accrues/arises (or is deemed to accrue/arise) in India under ss. 5, 6 and 9(1)(ii) of the Income-tax Act; the decisive test under the Explanation to s. 9(1)(ii) is where the services are rendered. The Revenue contended that services on an Indian-flag vessel outside India were "in India" because the ship remained Indian territory under the Merchant Shipping Act, but this factual contention had not been raised before the tax authorities and was not reopened in reference jurisdiction. The HC therefore upheld the Tribunal's view that the salary was not taxable in India and answered the reference against the Revenue. Case-Laws Income Tax Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14626