Case Law Details
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 the salary to the tax payer‟s NRE bank account in India.
• Assessing Officer (AO) held that the amount of ` 944,450/- credited to the bank account in India was taxable u/s 5(2) of the Income-tax Act („Act‟) since it was received in India. The AO also that since the tax payer was not a resident of any country in the said tax year, he could not avail any relief either under a Double Tax Avoidance Agreement („DTAA‟) or the Act.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
thanks for your valuable information