Section 9 of the Income Tax Act, 1961—Income—Income deemed to accrue or arise in India - Foreign tax credit (FTC) may be allowed to the assessee in accordance to law, therefore, direction was given to assessing officer to examine the correctness of the assessee's claim for foreign tax credit (FTC), as per India USA-Treaty, and allow the claim of the assessee in accordance to law - PRICEWATERHOUSECOOPERS (P.) LTD. V/s ACIT - [2020] 183 ITD 354 (ITAT-KOLKATA)