https://www.taxtmi.com/caselaws?id=58299 The Income-tax Appellate Tribunal (ITAT) allowed the appeal, overturning the disallowance of salary payment under section 40(a)(iii) for non-resident employees working on a foreign ship laying pipelines in the Bay of Bengal. The ITAT held that the payment was exempt under section 10(6)(viii) as the employees were rendering services in connection with their employment on the ship, staying in India for less than ninety days. The decision emphasized encouraging workers in the maritime industry, leading to the acceptance of the company's claim and highlighting the importance of a broad interpretation of "employment on a foreign ship" for tax exemptions. en-us Mon, 12 Feb 1990 00:00:00 +0530 Sun, 06 Feb 2011 03:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58299 The Income-tax Appellate Tribunal (ITAT) allowed the appeal, overturning the disallowance of salary payment under section 40(a)(iii) for non-resident employees working on a foreign ship laying pipelines in the Bay of Bengal. The ITAT held that the payment was exempt under section 10(6)(viii) as the employees were rendering services in connection with their employment on the ship, staying in India for less than ninety days. The decision emphasized encouraging workers in the maritime industry, leading to the acceptance of the company's claim and highlighting the importance of a broad interpretation of "employment on a foreign ship" for tax exemptions. Case-Laws Income Tax Mon, 12 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58299