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TMI Blog2016 (7) TMI 1637X X X X Extracts X X X X X X X X Extracts X X X X ..... ernative plea taken by the assessee was accepted. Therefore, we are of the opinion that matter should be placed before regular Bench to decide the issue(GOA-3) afresh. X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since admittedly the Tribunal has decided the issue against the assessee in the case of "Tata Sons Ltd." (supra), and the said decision has not been stated to have been stayed on appeal, respectfully following the same, this issue is decided against the assessee . Gr.No.1 stands allowed. 7. As per Ground No.2 the Ld.CIT(A) erred in allowing penal interest paid in the USA towards late payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity (FAA), that the Tribunal should amend the order with regard to depreciation. 4.Before us the Departmental Representative (DR) reiterated the arguments mentioned in the MA. The Authorised Representative (AR) contended that there was no mistake apparent from the record which could be rectified as per the provisions of section 254 of the Act. 5.We would like to reproduce the Ground 3 raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereon. The AO, therefore is directed to allow the depreciation on the imported software purchased by the assessee. This alternative plea raised by the assessee, hence is accepted." From the above discussion it is clear that the Ground No.3 raised by the AO i.e. disallowance u/s. 40(a)(i) remained unadjudicated , that the alternative plea taken by the assessee was accepted. Therefore, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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