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    <description>The High Court held that income earned outside India by a non-resident and received in the NRE account should not be taxed in India. The court emphasized the distinction between income earned in India and income earned outside India for tax purposes, ruling in favor of the assessee and clarifying the tax treatment of such income.</description>
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      <description>The High Court held that income earned outside India by a non-resident and received in the NRE account should not be taxed in India. The court emphasized the distinction between income earned in India and income earned outside India for tax purposes, ruling in favor of the assessee and clarifying the tax treatment of such income.</description>
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