In the result, the appeal of the assessee is allowed for statistical
Bench: : Shri Ramit Kochar & Shri Sudhir Kumarassessment Year: 2018-19
condoned by the ld. CIT(Appeals) and, it was held by learned CIT(A) that the assessee cannot be granted foreign 3 | P a g e tax credit (FTC) . Thus, the appeal of the assessee stood dismissed by the ld. CIT(Appeals). 5. Still aggrieved, the assessee has filed appeal with the Tribunal, and the ld. Counsel for the assessee