https://www.taxtmi.com/caselaws?id=33949 The High Court of Madras ruled that an Indian shipping company is not obligated to deduct tax at source for crew members working outside India's territorial waters for over 182 days in a year if they meet the criteria for non-resident status. The Court emphasized the statutory provisions exempting tax deduction for such individuals and upheld the Tribunal's decision, dismissing the appeal. The judgment underscores the significance of complying with the Income Tax Act's requirements for tax deductions in cases involving crew members of Indian ships working abroad. en-us Mon, 08 Jun 2009 00:00:00 +0530 Tue, 25 Aug 2009 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33949 The High Court of Madras ruled that an Indian shipping company is not obligated to deduct tax at source for crew members working outside India's territorial waters for over 182 days in a year if they meet the criteria for non-resident status. The Court emphasized the statutory provisions exempting tax deduction for such individuals and upheld the Tribunal's decision, dismissing the appeal. The judgment underscores the significance of complying with the Income Tax Act's requirements for tax deductions in cases involving crew members of Indian ships working abroad. Case-Laws Income Tax Mon, 08 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33949