https://www.taxtmi.com/caselaws?id=344373 The Tribunal allowed the appeal of the non-resident individual, a Marine Engineer, determining that the remuneration received in the NRE account from services rendered outside India was not taxable under Section 5(2)(a) of the Income Tax Act, 1961. The Tribunal relied on a CBDT Circular stating that such income accrued to a non-resident seafarer for services outside India on a foreign-going ship is not taxable, even if credited to an NRE account in India, rendering Section 5(2)(a) redundant in this context. en-us Fri, 02 Jun 2017 00:00:00 +0530 Fri, 16 Jun 2017 09:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344373 The Tribunal allowed the appeal of the non-resident individual, a Marine Engineer, determining that the remuneration received in the NRE account from services rendered outside India was not taxable under Section 5(2)(a) of the Income Tax Act, 1961. The Tribunal relied on a CBDT Circular stating that such income accrued to a non-resident seafarer for services outside India on a foreign-going ship is not taxable, even if credited to an NRE account in India, rendering Section 5(2)(a) redundant in this context. Case-Laws Income Tax Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344373