2016 (2) TMI 922

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....R D E R PER R.C.SHARMA (A.M): These miscellaneous applications are filed by the assessee to rectify an apparent mistake in the order of Tribunal dated 10-7-2015. 2. It was contended by ld. AR that the Tribunal in its order dated 10-7-2015 has remanded the matter back to the file of AO with regard to assessee's claim of depreciation on management rights after observing that in assessee's own cas....

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....istake apparent from record. The Tribunal in its order dated 10-7-2015 at para 9 has quoted various decisions of the Hon'ble High Courts and Tribunal, wherein depreciation was allowed in case of intangible assets. Accordingly, we rectify the order dated 10-7-2015 to the extent of observation made in para 10 of the order and direct the AO to allow assessee's claim of depreciation following the deci....