Held that that the  dividend received by assessee from foreign company was chargeable to tax in India under head ‘income from other sources’ and formed part of total income and same was included in taxable income in computation of income filed by assessee.  the rebate of tax had been allowed to assessee from total taxes in terms of section 90(2) read with article 25 of Indo Oman DTAA and thus dividend earned could not be said to be in nature of excluded income and, therefore, provisions of section 14A would not be attracted.(AY. 2007-08)