Salary received by a non-resident in India is taxable in India on receipt basis

The Kolkata Bench of the Income Tax Appellate Tribunal in the case of Shri Tapas Kr. Bandopadhyay held that the income received in India by a non-resident taxpayer is taxable in India by virtue of such income received in India. (I.T.A No.70/Kol/2016)

ISSUE

The only issue to be decided in this appeal of assessee is as to whether the remuneration received by the assessee which was directly remitted from foreign to the NRE account of assessee by the foreign company could be brought to tax in the facts and circumstances of the case.

HELD

 Since the salary was received in India, it was held taxable in India under section 5(2)(a)