2009 (6) TMI 19

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....he Court was delivered by F. M. IBRAHIM KALIFULLA, J. - The revenue has come forward with this appeal challenging the order of the Income Tax Appellate Tribunal, Chennai in ITA No.2207/Mds/06, dated 15.12.2008. 2. The question of law posed for consideration is as to whether the conclusion of the Tribunal in holding that the Indian shipping company need not deduct tax at source with respect t....

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....al waters of India for a period exceeding 182 days.  For that purpose it would be relevant to extract Sections 2(30), 2(42) and Explanation to Section 6, which reads as under: "Section 2(30) : "non-resident" means a person who is not a "resident" and for the purposes of sections 92,93 and 168, includes a person who is not ordinarily resident within the meaning of clause (6) of section 6; ....

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.... 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) shall apply in relation to that year as if for the words "sixty days", occurring therein, the words "one hundred and eighty-two days" had been substituted." 5. Having regard to the said specific statutory provisions providing for the benefit of grant o....