- (1.) Though this appeal and other connected application have been listed under the heading "To Be Mentioned" today we heard the appeal on the point of admission as also on merit on consent of the learned Advocates appearing for the parties. We admit the appeal on the following question as framed:- "Whether on the facts and in the circumstances of the case and in law, income by way of salary which became due and has accrued to the assessee, a non-resident, for services rendered outside India and which is not chargeable to tax in India on the "due" or "accrual" basis, can be said to be chargeable to tax on the "receipt" basis merely because the foreign employers, on the instructions of the assessee, have remitted a part of amount of salary to the assessee's NRE bank account in India ?" The appeal is made C.A.V.;