Salary in NRE A/c Not Taxable; Foreign Employment Income Received Outside India: ITAT Ahmedabad

Kaushal Ganpatbhai Patel Vs ITO (ITAT Ahmedabad) Salary Credited to NRE A/c Not Taxable in India – Non-Residents Foreign Employment Income Held Received Outside India – ITAT Ahmedabad The assessee, a non-resident, earned salary from employment in Seychelles which was credited to his NRE account in India. The AO treated ₹44.24 lakh as taxable u/s 5(2)(a) on the ground that it was “received in India.” ITAT held that for non-residents, “receipt of income” refers to the first occasion when income comes under the assessee’s control. Since services were rendered abroad and salary acc...