TaxTMI 
TaxTMI 
2025 (1) TMI 1692
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....kes apparent from record in Ground No. 1 In the present Miscellaneous Application, the applicant had submitted that while adjudicating Ground No. 1, the Bench has restored the matter to the file of AO to grant relief to the assessee, in accordance with law. However, the Bench followed directions in disposing the grounds of appeal for A.Y. 2009-10 of assessee's appeal, vide Para 14 of the said order. In the said order, it was mentioned that the similar ground was set-aside to the file of Assessing Officer for fresh adjudication in light of orders of Hon'ble Supreme Court of India. It was submitted that a similar direction also needs to be passed with respect to this ground of appeal. This ground of appeal was raised by the Department as G....
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....s erred in not holding that alternate claim for depreciation should also be allowed for "oil field equipment" in line with direction provided in A.Y. 2007-08 in assessee's own case. The applicant submitted that similar directions were given in earlier years as may be seen from ITAT order for A.Y. 2007-08 (Para 8 at Page 9 of order). 9. In light of the above submission of the applicant, we observe that at Page 9, Para 8, the ITAT held that assessee is eligible for claim of depreciation on "oil field equipment" @ 60%. 10. In the result, Para 9 stands modified to allow for "claim of depreciation of "oil field equipment" in line with directions of ITAT for A.Y. 2007-08. Accordingly, this issue is decided in favour of applicant. 11. In ....
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....tle to the assessee to claim benefits of the applicable Double Taxation Avoidance Agreement. Further, in the interest of justice, the Bench had restored the matter to the Assessing Officer to verify whether apart from a self-declaration, the assessee is able to furnish any other supporting document to prove the tax residency of the individuals to whom payments were made. 17. Accordingly, we find no merit in this ground raised by the applicant and this ground effectively amounts to review of the order and hence, the same is liable to be dismissed. 18. In the result, Ground No. 2.6 of the present Miscellaneous Application is dismissed. 19. In the result, the Miscellaneous Application filed by the applicant is partly allowed. M.A. ....
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.... However, for A.Y. 2009-10 with respect to similar ground, Department's appeal was "dismissed". Accordingly, the applicant submitted that Ground No. 2 of the Department's appeal with regards to subscription charges is also required to be "dismissed". 24. On going through the facts of the case, we agree that Department's Ground No. 2 is liable to be dismissed (in light of observations for A.Y. 2009-10) with respect to similar ground of appeal raised by the Department. 25. In the result, Para 58 of the order is directed to be modified to state that Department's appeal is "dismissed" for A.Y. 2010-11. 26. In the result, Ground No. 3 of the present Miscellaneous Application is allowed. 27. In the combined result, Miscellaneous Appli....