Salary taxable only if it accrues in India – rules Bangalore Tax Tribunal

ITO (International Taxation) Ward -1(3), Bangalore v. Lohitakshan Nambiar (Bangalore ITA T) (ITA No. 1045/ Bang /2009)[2010-TII-201-ITA T-BANG-NRI] Facts: – Lohitakshan Nambiar (‘tax payer’) was employed by a Malaysian Company – Barber Ship (‘employer / company’) and was working on board an ocean liner owned by the company. During the tax year 2005-06, the tax payer had stayed outside India for 222 days. Hence, he was a non-resident for Indian tax purposes. The employer had paid the salary to the tax payer, on board the ocean liner and at his request credited a portion of t...