TMI Blog2011 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... lary 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment year 2003-04, the assessee filed return of income on 25-11-2003 admitting nil income by claiming exemption of US Dollars 12,869 under section 10, read with section 6(1) and 6(6) of the Income-tax Act, 1961 (For short hereinafter as ' The Act') for the salary earned in International Waters from a Shipping Company. The return was accepted under section 143(1) of the Act. Later, on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -out in the order. Aggrieved at the order, the assessee preferred an appeal to the Commissioner of appeals. The appeal came to be allowed. Aggrieved by the same, the revenue preferred an appeal to the Tribunal. The Tribunal held that the assessee was an employee of Eurasia, the Hong Kong based ship management company. He never had any contractual relationship with any Indian Company including Eura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time he was a non-resident. He was 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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