2005 (4) TMI 37

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.... following two questions of law under section 256(1) of the Income-tax Act, 1961, hereinafter referred to as "the Act" for opinion to this court: "1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct to hold that the salary paid to the assessee for the laid off period outside India was not chargeable to the Indian Income-tax Act in....

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....essees for the assessment year 1984-85 showing income from salary paid for the period of actual working by the respondents-assessees on rig. It was contended that salary for the 28 days period spent by the respondents-assessees outside India after the period of 28 days working on the rig was not taxable. This contention of the respondents-assessees was not accepted by the Income-tax Officer as acc....

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....computed accordingly. In appeals, the Commissioner of Income-tax (Appeals) upheld the order of Income-tax Officer and dismissed the respondents-assessees' appeals on this point. The respondents-assessees filed further appeals before the Tribunal. The Tribunal following the earlier decisions given by its different Benches and also placing reliance on its earlier orders in the case of H.M. Lucas in ....