BRITISH GAS INDIA P LTD Vs. STATE

JUDGEMENT

(1.) 1. In this application under Section 245Q(1) of the IT Act, 1961 (for short the "Act"), the applicant, British Gas India (P) Ltd., an Indian company seeks advance ruling of the Authority on the following questions:

(2.) Whether in the facts and circumstances of the case and in law, British Gas India (P) Ltd. is required to withhold taxes on salary paid in India to Mr. Nipun Pradhan and Mr. Manish Gupta for rendering services outside India ?

(3.) IN view of the comments of the CIT, the applicant was given a notice to show cause to explain as to how Mr. Gupta could be considered a non-resident in the light of Expln. (a) to Section 6(1) of the Act; the case was directed to be listed for hearing. The applicant submitted his explanation stating that since Mr. Gupta is a citizen of INdia and left INdia for the purpose of employment outside the State, he would be a non-resident if his stay is less than 182 days in that year and as Mr. Gupta's residence in the year in question was only 88 days, he would be a non-resident.