Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 229 - HC - Income TaxResidential status - Non-resident - The assessee was an Indian, at the relevant point of time he was a non-resident - Working for a foreign company - For the services rendered in the international waters outside the country he was paid salary - He received the salary on board the ship - A particular amount was allocated to be transferred to his NRE account in India - Merely because a portion of his salary was credited to his account in India, that would not render him liable to tax in India when the services was rendered outside India, salary was paid outside India and his employer was a foreign employer - The provisions of the Act were not attracted to the salary of the assessee - Therefore, the Tribunal was justified in upholding the order passed by the CIT(A) and in setting-aside the order passed by the Assessing Officer.
|