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Foreign Field Break Salary Not Taxable in India Before 2000 Amendment: SC
Case Law Details
- Case Name
- Sedco Forex International Drill. Inc. Vs CIT (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Sedco Forex International Drill. Inc. Vs CIT (Supreme Court of India)
The Supreme Court allowed the appeals filed by Sedco Forex International Drill Inc., acting as the agent of its employees, against the judgment of the High Court concerning the taxability of salary paid during “field break” periods outside India for Assessment Years 1992-93 and 1993-94. The issue before the Court was whether salary payable to employees for field breaks in the United Kingdom was taxable in India under Section 9(1)(ii) of the Income-tax Act, 1961.
The appellant, a company incorpora...
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