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    <title>2023 (9) TMI 95 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the AO to grant the foreign tax credit and avoid double taxation. The Tribunal emphasized that the same income should not be taxed twice and that the assessee&#039;s compliance with POEM rules should not be used against it.</description>
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      <description>The Tribunal allowed the appeal, directing the AO to grant the foreign tax credit and avoid double taxation. The Tribunal emphasized that the same income should not be taxed twice and that the assessee&#039;s compliance with POEM rules should not be used against it.</description>
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