https://www.taxtmi.com/caselaws?id=764315 ITAT Kolkata held that salary income accrued to a non-resident seafarer for services rendered outside India on foreign ships is not taxable in India merely because it was credited to the assessee's NRE account with an Indian bank. The tribunal relied on CBDT Circular No. 13/2017 dated 11.04.2017, which clarified that such foreign-sourced salary income should not be included in total income solely due to NRE account crediting. The decision reversed CIT(A)'s findings and was decided in favor of the assessee. en-us Thu, 26 Dec 2024 00:00:00 +0530 Wed, 08 Jan 2025 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764315 ITAT Kolkata held that salary income accrued to a non-resident seafarer for services rendered outside India on foreign ships is not taxable in India merely because it was credited to the assessee's NRE account with an Indian bank. The tribunal relied on CBDT Circular No. 13/2017 dated 11.04.2017, which clarified that such foreign-sourced salary income should not be included in total income solely due to NRE account crediting. The decision reversed CIT(A)'s findings and was decided in favor of the assessee. Case-Laws Income Tax Thu, 26 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764315