https://www.taxtmi.com/caselaws?id=244561 The ITAT Agra held that salary income accrues when services are rendered, not upon receipt of the appointment letter, and salary received outside India but later remitted to India does not constitute income received in India under s. 5(1)(a). Consequently, the addition on account of salary was set aside. Regarding bank interest credited to an NRE account, the Tribunal noted that such interest is exempt under s. 10(4)(ii), and upheld the exemption, setting aside the addition. Both additions were decided in favor of the assessee. en-us Fri, 14 Feb 2014 00:00:00 +0530 Wed, 13 Aug 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244561 The ITAT Agra held that salary income accrues when services are rendered, not upon receipt of the appointment letter, and salary received outside India but later remitted to India does not constitute income received in India under s. 5(1)(a). Consequently, the addition on account of salary was set aside. Regarding bank interest credited to an NRE account, the Tribunal noted that such interest is exempt under s. 10(4)(ii), and upheld the exemption, setting aside the addition. Both additions were decided in favor of the assessee. Case-Laws Income Tax Fri, 14 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244561