An assessee has filed a declaration u\/s 4 of the scheme to settle the dispute that was being contested in an appeal before the Tribunal for A.Y. 2013-14 by the Income tax Department in respect of the relief given in appeal by the Commissioner(Appeals) against addition made to the total income by the AO on the ground that the assessee had interest income from foreign sources as was informed by a foreign Government to the Government of India under the Exchange Information Agreement between the two Governments. The authorities have rejected the declaration by invoking the provisions of clause(iv) of sub-section(a) of s.9 .<\/p>\n","protected":false},"excerpt":{"rendered":"
An assessee has filed a declaration u\/s 4 of the scheme to settle the dispute that was being contested in an appeal before the Tribunal for A.Y. 2013-14 by the Income tax Department in respect of the relief given in appeal by the Commissioner(Appeals) against addition made to the total income by the AO on the ground that the assessee had interest income from foreign sources as was informed by a foreign Government to the Government of India under the Exchange Information Agreement between the two Governments. The authorities have rejected the declaration by invoking the provisions of clause(iv) of sub-section(a) of s.9 .<\/p>\n