Taxation of seafarer's income

Most respectfully, ITAT decision in  Tapas Kr. Bandopadhyay is an incorrect decision. The settled position of law till now and which has been upheld in various decisions like Avtar Wadhwan case is that if service is rendered outside India, then even if salary is received in India, no tax incidence arises under the Indian income tax law. 

I have captured this controversy in a detailed post along with decisions you can have a look: https://www.abhinavgulechha.com/nri-seafarer-taxation/

Very recently by Dec end 2016 there are another favourable HC judgement in case of Utanka Roy

It is unfortunate that Kolkata bench of ITAT in Tapas Kr. case has not followed decision of higher court and it has caused so much controversy and heartburm for seafarers. 

I request all seafarers to go into litigation by filing an appeal to the CIT Appeals and if not resolved, to ITAT, in case they receive an unfavourable assessment order taxing such income.