Income not taxable in India merely because overseas employer paid salary into NRE account in India

Pralay Pradyotkanti Gosh Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad held that income is not taxable in India merely because the overseas employer paid salary into NRE account of the assessee in India.

Facts- The assessment order was passed u/s. 143(3) of the Act on 18-12-2018 accepting the income declared in the return of income filed with the assessee. However, the Principal CIT initiated 263 proceedings by observing that the assessee had filed return of income for assessment

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