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2018 (8) TMI 720 - HC - Income TaxTaxability of income / salary received from outside India - receipt of the sum in the assessee’s NRE account - during that year, the assessee had the status of non-resident u/s 6 of the Income Tax Act, 1961. - The assessee had received the said sum from his two employers in a Non-Resident (external) bank account, commonly referred to NRE account. Held that:- the interpretation be given to sub Section (b) of Section 5(2) of the Act would also apply to Section 5(2)(a) of the Act. The Circular is clarificatory in nature and is applicable for construing the aforesaid provision for the relevant assessment year. In our opinion the authorities under the Income Tax Act did not properly apply the provisions of law to the case of the assessee. We are of the view that the Assessing Officer was wrong in adding the aforesaid sum to the income chargeable to tax of the assessee for the relevant assessment year.
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