Case Law Details
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 salary, which was remitted to his Non-Resident External (NRE) bank account with HSBC Bank in Mumbai.
Key Issues Raised by the Assessee:
i. The primary grievance of the assessee was the addition of Rs.13,34,884 to his income, treating it as accrued and received in India.
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