Assessee Seafarer rendered services outside India and earned salary income, which was remitted by his foreign employer in his Non-Resident External (NRE) account maintained with an Indian bank. Tribunal held that salary received by assessee would not be taxable in India. (AY.2015-16)
DCIT v. Chukkapalli Mallikarjuna. (2019) 177 ITD 582 (Vishakha) (Trib.)
S. 5 : Scope of total income–Salary-Seafarer–Rendered services outside India- Salary is not taxable in India. [S. 15]