ShriBaba shankar rajesh, the assessee, had an NRE account in Canara Bank in India. Although, he was non-resident earlier, he became a 'Resident and Ordinarily Resident' in the relevant previous year 2014-15. On the interest income earned from NRE FD account of Rs.1.10 crore, he claimed exemption u/s 10 (4)(ii) in the return of income. The AO rejected the assessee's claim for exemption and brought it to tax. Aggrieved, the assessee filed an appeal before the CIT(A) and the ld.CIT(A) dismissed the appeal. Aggrieved against that order, the assessee filed this appeal.