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    <title>2022 (7) TMI 1212 - ITAT MUMBAI</title>
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    <description>The appeal in ITA No.817/Mum/2022 for A.Y.2019-20 was against the dismissal of the appeal as &#039;infructuous&#039; and denial of foreign tax credit. The National Faceless Appeal Centre (NFAC) set aside the issue for factual verification, disagreeing with the dismissal based on the merger of orders. The Tribunal directed the ld. AO to grant foreign tax credit after verification, emphasizing the need for factual assessment before deciding on the credit claim. The appeal was allowed for statistical purposes, highlighting the importance of proper verification in such matters.</description>
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      <title>2022 (7) TMI 1212 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=425657</link>
      <description>The appeal in ITA No.817/Mum/2022 for A.Y.2019-20 was against the dismissal of the appeal as &#039;infructuous&#039; and denial of foreign tax credit. The National Faceless Appeal Centre (NFAC) set aside the issue for factual verification, disagreeing with the dismissal based on the merger of orders. The Tribunal directed the ld. AO to grant foreign tax credit after verification, emphasizing the need for factual assessment before deciding on the credit claim. The appeal was allowed for statistical purposes, highlighting the importance of proper verification in such matters.</description>
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