https://www.taxtmi.com/caselaws?id=179426 The tribunal ruled in favor of the non-resident individual, holding that the salary received in the Indian bank account for services rendered outside India is not taxable under the Income Tax Act. The tribunal relied on the principle that income is taxed where the assessee exercises control over the money, referencing a Supreme Court decision. Additionally, the tribunal followed a precedent set by the ITAT Kolkata, determining that salary income accrued outside India but received in India is not chargeable to tax under section 15(a) of the Income Tax Act. en-us Tue, 30 Nov 2010 00:00:00 +0530 Tue, 01 Mar 2016 15:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179426 The tribunal ruled in favor of the non-resident individual, holding that the salary received in the Indian bank account for services rendered outside India is not taxable under the Income Tax Act. The tribunal relied on the principle that income is taxed where the assessee exercises control over the money, referencing a Supreme Court decision. Additionally, the tribunal followed a precedent set by the ITAT Kolkata, determining that salary income accrued outside India but received in India is not chargeable to tax under section 15(a) of the Income Tax Act. Case-Laws Income Tax Tue, 30 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179426