https://www.taxtmi.com/highlights?id=96995 Constructive receipt of salary was held to occur at the place of employment, not at the point of deposit into an Indian NRE account, so salary credited to an NRE account does not constitute 'income received in India' under the governing provision and is not taxable in India on that basis; the tribunal applied the principle from Arvind Singh Chauhan that constructive receipt depends on when the assessee obtains control of funds (real or constructive), and the subsequent remittance or deposit into an Indian bank is an application of income, not its receipt in India. en-us Wed, 18 Feb 2026 10:43:03 +0530 Wed, 18 Feb 2026 10:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96995 Constructive receipt of salary was held to occur at the place of employment, not at the point of deposit into an Indian NRE account, so salary credited to an NRE account does not constitute 'income received in India' under the governing provision and is not taxable in India on that basis; the tribunal applied the principle from Arvind Singh Chauhan that constructive receipt depends on when the assessee obtains control of funds (real or constructive), and the subsequent remittance or deposit into an Indian bank is an application of income, not its receipt in India. Highlights Income Tax Wed, 18 Feb 2026 10:43:03 +0530 https://www.taxtmi.com/highlights?id=96995