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TMI Blog2009 (6) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... need not deduct tax at source with respect to its crew for the days on which the ship was outside the territorial waters of India and the number of such days exceeds 182 in any particular year – held that there was no scope to find fault with the action of the Indian shipping company in not having deducted any tax at source in respect of the salary paid to such crew for the relevant period – tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant and perused the relevant provisions viz., Sections 2(30), 2(42) and 6 of the Income Tax Act, 1961 as well as taken note of the indisputable fact that the crews were on duty outside the territorial waters of India in the ship of a company of Indian origin for more than 182 days. 4. On a reading of Sections 2(30), 2(42) and 6 together, for a person to claim the status of a 'non-resident' ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat year for a period or periods amounting in all to one hundred and eighty-two days or more; or (b) ………… (c) having within the four years preceding that year been in India for a period or periods amounting in all to three hundred and sixty five days or more, is in India for a period or periods amounting in all to sixty days or more in that year. Explanation-- In the case of an individual,- (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which exceeded 182 days, there was no scope to find fault with the action of the Indian shipping company in not having deducted any tax at source in respect of the salary paid to such crew for the relevant period.
6. We therefore do not find any question of law much less substantial question of law in order to entertain this appeal and the same is dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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