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    <title>2016 (6) TMI 215 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the remuneration received by a non-resident in an NRE account in India is taxable under Section 5(2)(a) of the Income-tax Act, 1961. The appeal was dismissed, affirming the decision to tax the income received in India. The Tribunal relied on the precedent set in Captain A.L. Fernandez vs. ITO, emphasizing that income received in India is taxable regardless of where the services were rendered.</description>
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      <description>The Tribunal held that the remuneration received by a non-resident in an NRE account in India is taxable under Section 5(2)(a) of the Income-tax Act, 1961. The appeal was dismissed, affirming the decision to tax the income received in India. The Tribunal relied on the precedent set in Captain A.L. Fernandez vs. ITO, emphasizing that income received in India is taxable regardless of where the services were rendered.</description>
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