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    <description>The Tribunal allowed the appeal of a non-resident individual regarding the taxability of salary income earned outside India but received in India for the assessment year 1983-84. The Tribunal held that the salary income accrued outside India should be excluded from the total income of the assessee, contrary to the department&#039;s position that income received in India by a non-resident is taxable.</description>
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      <description>The Tribunal allowed the appeal of a non-resident individual regarding the taxability of salary income earned outside India but received in India for the assessment year 1983-84. The Tribunal held that the salary income accrued outside India should be excluded from the total income of the assessee, contrary to the department&#039;s position that income received in India by a non-resident is taxable.</description>
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