Case Law Details
Case Name : The Income Tax Officer Vs. Lohitakshan Nambiar (ITAT Bangalore) (ITA No. 1045/ Bang /2009)
Related Assessment Year :
Courts :
All ITAT ITAT Bangalore
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Facts
• Lohitakshan Nambiar („tax payer‟) was employed by a Malaysian Company – Barber Ship (employer / company) and was working on board an ocean liner owned by the company.
• During the tax year 2005-06, the tax payer had stayed outside India for 222 days. Hence, he was a non-resident for Indian tax purposes.
• The employer had paid the salary to the tax payer, on board the ocean liner and at his request credited a portio
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