2006 (7) TMI 582

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....sp;     2. Whether in the facts and circumstances of the case and in law, British Gas India Private Limited is required to withhold taxes on salary paid in India to Mr. Nipun Pradhan and Mr. Manish Gupta for rendering services outside India. The applicant is a part of the BG group, leading international energy company that has expertise across spectrum of the natural gas chain. The applicant has assigned certain individuals, including Mr. Manish Gupta to BG group entities outside India. It is stated that Mr. Manish Gupta commenced employment with the Indian company in February/March, 2002 and that with effect from July 1, 2005 he was deputed to BG, U. K. vide assignment letter dated May 25, 2005, for two years and has s....

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....aid to be resident in India in any previous year, if he- (a) is in India in that year for a period or periods amounting in all to one hundred and eighty-two days or more ; or . (c) having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty five days or more, is in India for a period or periods amounting in all to sixty days or more in that year. Explanation.-In the case of an individual,- (a) being a citizen of India, who leaves India in any previous year as a member of the crew of an Indian ship as defined in clause (18) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958), or for the purposes of employment outside India, the provisions of sub-clause (c) sh....