https://www.taxtmi.com/caselaws?id=203842 Salary earned by a non-resident employee of a foreign company for services rendered outside India, and received outside India on board a ship, did not become taxable in India merely because part of it was later remitted to an NRE account in India. The relevant consideration was that the source, accrual, and initial receipt of the salary were all outside India, so the later credit to an Indian NRE account did not change the character of the income or bring it within the Indian tax net under the Income-tax Act, 1961. en-us Mon, 07 Mar 2011 00:00:00 +0530 Tue, 11 Aug 2026 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203842 Salary earned by a non-resident employee of a foreign company for services rendered outside India, and received outside India on board a ship, did not become taxable in India merely because part of it was later remitted to an NRE account in India. The relevant consideration was that the source, accrual, and initial receipt of the salary were all outside India, so the later credit to an Indian NRE account did not change the character of the income or bring it within the Indian tax net under the Income-tax Act, 1961. Case-Laws Income Tax Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203842