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    <description>The Tribunal allowed the appeal of the non-resident individual, a seafarer, ruling that his salary received for services outside India and credited to his NRE account in India is not taxable in India. The decision aligned with CBDT Circular No. 13/2017 and Karnataka HC precedent, exempting the income of Rs. 38,26,820 from taxation under Section 5(2)(a) of the Income-tax Act, 1961.</description>
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