Salary Receipt in NRE Account by Employee on International Routes Not Taxable in India

Arvind Singh Chauhan Vs ITO (ITAT Agra) Introduction: The Income Tax Appellate Tribunal (ITAT) Agra delivered a significant judgment in the case of Arvind Singh Chauhan Vs ITO, challenging the taxability of salary received by an employee working on international routes. The appeal, directed against the order dated July 31, 2013, pertains to the Assessment Year 2009-10. Background: Arvind Singh Chauhan, an individual employed by Executive Ship Management Pte. Ltd., Singapore (ESM-S), worked on merchant vessels and tankers on international routes. The appeal focused on the tax treatment of his s...