https://www.taxtmi.com/caselaws?id=191064 The Tribunal upheld the taxability of salary income remitted to India by a non-resident individual, dismissing the assessee's argument that the income was earned and received outside India. The Tribunal emphasized that income reaching the assessee's control in India is taxable under Section 5(2)(a) of the Income Tax Act, 1961. The decision aligned with precedent cases and rejected the contention that remittance for convenience did not constitute income received in India. Consequently, the appeal was dismissed, affirming the addition of the salary amount to the assessee's taxable income in India. en-us Fri, 10 Jun 2016 00:00:00 +0530 Sat, 18 Mar 2017 17:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191064 The Tribunal upheld the taxability of salary income remitted to India by a non-resident individual, dismissing the assessee's argument that the income was earned and received outside India. The Tribunal emphasized that income reaching the assessee's control in India is taxable under Section 5(2)(a) of the Income Tax Act, 1961. The decision aligned with precedent cases and rejected the contention that remittance for convenience did not constitute income received in India. Consequently, the appeal was dismissed, affirming the addition of the salary amount to the assessee's taxable income in India. Case-Laws Income Tax Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191064