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    <title>2017 (6) TMI 593 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, ruling that the remuneration received by the non-resident individual in his NRE account in India for services rendered outside India is not taxable under Section 5(2)(a) of the Income Tax Act, 1961, in accordance with CBDT Circular No. 13/2017. The decision favored the assessee, overturning the addition made by the Assessing Officer.</description>
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      <description>The Tribunal allowed the appeal, ruling that the remuneration received by the non-resident individual in his NRE account in India for services rendered outside India is not taxable under Section 5(2)(a) of the Income Tax Act, 1961, in accordance with CBDT Circular No. 13/2017. The decision favored the assessee, overturning the addition made by the Assessing Officer.</description>
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