Judgements

No Tax on crew of Indian Vessel Operating in International waters :- In the case of crew of even an Indian vessel operating in international waters, is to be treated as having accrued outside India and therefore noTax in India - Hon'ble  High Court

To get Complete judgement Mail ; Casatbirgill@gmail.com  Cost Rs 1000

No Tax if Salary Earned and Received outside India:The salary amount is received in India in this case but the salary income is received outside India.In a situation in which the salary has accrued outside India, and, thereafter, by an arrangement, salary is remitted to India and made available to the employee, it wi l l not constitute receipt of salary in India by the assessee so as to trigger taxabi l ity under section 5(2)(a) of theAct.- Hon'ble  High Court

To get Complete judgement Mail ; Casatbirgill@gmail.com  Cost Rs 1000

No Tax on Interest Recieved in NRE Account:-That on the facts and circumstances of the case and in law and in any view of the matter, the authorities  have erred in making and upholding the addition  on account of bank interest earned and credited in NRE account- Appellate  Tribunal 

To get Complete judgement Mail ; Casatbirgill@gmail.com  Cost Rs 1000

No Tax on Salary Accrued outside India and Received in NRE Account in India:-That, on the facts and circumstances of the case and in law and in any view of the matter, the authorities have erred in making and upholding the addition on account  of salary considering it as accrued and received in India, which was remitted by the employer company by 

transferring

 the amount from bank account Outside Indian to the NRE bank  Account in India account of the assessee  Appellate  Tribunal 

To get Complete judgement Mail ; Casatbirgill@gmail.com  Cost Rs 1000