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    <title>2022 (5) TMI 953 - ITAT SURAT</title>
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    <description>The Tribunal directed the Assessing Officer to examine the Foreign Tax Credit (FTC) claimed by the assessee and allow it in accordance with the law. The appeal was allowed for statistical purposes, emphasizing that procedural delays should not extinguish substantive rights under the tax treaty. The order was pronounced on 18/05/2022, allowing the assessee&#039;s appeal for statistical purposes.</description>
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      <description>The Tribunal directed the Assessing Officer to examine the Foreign Tax Credit (FTC) claimed by the assessee and allow it in accordance with the law. The appeal was allowed for statistical purposes, emphasizing that procedural delays should not extinguish substantive rights under the tax treaty. The order was pronounced on 18/05/2022, allowing the assessee&#039;s appeal for statistical purposes.</description>
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