9911796707
TMI Blog2014 (5) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... apparent mistake has been committed by exceeding the jurisdiction in directing the AO to enquire independent tax entities who is not in appeal - the observation made shall remain confined to the facts of the case, particularly when the enquiries shall be sufficient to arrive at the correct conclusion by the AO in respect of the claim made by the applicant - the AO has also to find out that if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: 4.7 However, the Appellant humbly and most respectfully submits that while passing the impugned order, it seems that Your Honours have inadvertently also directed the learned assessing officer to verify the claim of deductibility of the expenditure in the hands of the Hazira entities if in case the amounts do not qualify as FTS. 4.8 In this regard the Appellant respectfully submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on because the Hazira parties were not in appeal before the Tribunal. Hence, learned AR has pleaded that the subject matter of appeal was about taxability of payment received by the appellant, namely, Shell International BV for the services rendered and not whether the said payment was allowable as a deduction for Hazira entities. Therefore, the direction for verification of claim of expenditure b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expenditure claimed by Hazira parties. Undisputedly, Hazira parties were not in appeal before us and the question of claim of expenditure in the hands of Hazira parties was not the subject matter of this appeal. We find force in this Misc. Application that an apparent mistake has been committed by exceeding the jurisdiction in directing the AO to enquire independent tax entities who is not in app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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