https://www.taxtmi.com/caselaws?id=58683 Salary earned by an Indian citizen while serving on a ship registered in India outside the territorial waters of India was treated as taxable in India. The analysis read section 2(25A) of the Income-tax Act as implying that an Indian ship is assimilated to Indian territory for this purpose, and drew support from the Citizenship Act and general principles of territorial jurisdiction in international law. The availability of exemption under section 80RRA was considered consistent with the view that the income would otherwise be taxable in India. Section 4 of the Indian Penal Code was not accepted as controlling the tax question. en-us Fri, 25 Mar 1988 00:00:00 +0530 Sun, 06 Feb 2011 03:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58683 Salary earned by an Indian citizen while serving on a ship registered in India outside the territorial waters of India was treated as taxable in India. The analysis read section 2(25A) of the Income-tax Act as implying that an Indian ship is assimilated to Indian territory for this purpose, and drew support from the Citizenship Act and general principles of territorial jurisdiction in international law. The availability of exemption under section 80RRA was considered consistent with the view that the income would otherwise be taxable in India. Section 4 of the Indian Penal Code was not accepted as controlling the tax question. Case-Laws Income Tax Fri, 25 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58683