Assessee claimed Foreign Tax Credit (FTC) under section 90 read with article 24 of DTAA between India and Australia in respect of taxes paid by its Australian branch. Assessing Officer computed FTC and such computation tallied with FTC claim of assessee.In spite of accepting computation of assessee, tax credit relief was denied. On writ the Court held that  since reasons for such denial could not be discerned and such facts and circumstances warranted reconsideration, matter was to be remanded for reconsideration in so far as FTC claim was concerned.Matter remanded.  (AY. 2022-23)C