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2016 (6) TMI 215 - ITAT KOLKATARemuneration received directly remitted from foreign to the NRE account - accrual of income - Held that:- The income in the present case did not suffer tax in any other jurisdiction nor was it received in any other tax jurisdiction. The receipt in the NRE account in India is the first point of receipt by the assessee and prior to that it cannot be said that the assessee had control over the funds that had deposited in the NRE account from the employer. To sum up, the facts of the instant case directly fits into the facts of the Third Member decision relied upon by the Learned DR 2001 (12) TMI 873 - ITAT MUMBAI and respectfully following the same , we hold that the salary received in India is taxable in India in terms of section 5(2)(a) - Decided against assessee.
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