Supreme Court · 2005 INSC 573 · Decided 17 November 2005
Sedco Forex International DRILL. INC. and ORS. v. Commissioner of Income Tax, Dehradun and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 573 · [2005] SUPP. 5 S.C.R. 302
- Case number
- CIVIL APPEAL No. 351/2005
- Decided
- 17 November 2005
- Bench
- RUMA PAL, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4, 5(1)
Headnote
Income Tax Act, 1961; Ss. 4, 5(1) and (2) and 9(J)(ii); Explanation to Section 9(/){ii) introduced by the 1983 and 1999 Amendment Acts: C Works Contract between assessee-foreign company and an Indian company-Agreement between the assessee and its employees in a foreign country providing for 35128 on salary to employees paid for field breaks-Held: Jn terms of Section 9(/){ii) of the Act the salary for the off period/field breaks can not D be termed as income earned/paid out of the income in lieu of the contract­ Salary paid to employees during field breaks was not for service
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