https://www.taxtmi.com/caselaws?id=786719 The note addresses whether salary earned by a non-resident for services rendered outside India and later credited to an NRE account constitutes 'income received in India' under Section 5(2)(a). It applies the constructive-receipt principle, holding that receipt occurs on the first occasion the assessee obtains control abroad and that subsequent remittance or credit into an Indian account is merely application of pre-existing foreign income; therefore the credited salary is not taxable. Consequentially, additions for unexplained foreign-currency investment and unexplained bank credits founded on the deleted salary finding were also deleted. en-us Mon, 09 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786719 The note addresses whether salary earned by a non-resident for services rendered outside India and later credited to an NRE account constitutes 'income received in India' under Section 5(2)(a). It applies the constructive-receipt principle, holding that receipt occurs on the first occasion the assessee obtains control abroad and that subsequent remittance or credit into an Indian account is merely application of pre-existing foreign income; therefore the credited salary is not taxable. Consequentially, additions for unexplained foreign-currency investment and unexplained bank credits founded on the deleted salary finding were also deleted. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786719