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TMI Blog2022 (9) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 2006-07 - Tribunal also deleted the disallowance of depreciation recording the fact that the building was used for official-cum-residential purpose by the Managing Director with all office facilities and therefore, the assessee was entitled to depreciation @ 10% and directed AO to allow the same. HELD THAT:- In view of our order of even date passed in [ 2022 (9) TMI 376 - GUJARAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Tribunal, "D" Bench, Ahmedabad [for short 'the Tribunal'] in ITA No. 644/Ahd/2010 for A.Y. 2007-08. 2. The Tribunal passed a common order dated 28.02.2022 for A.Ys. 2003-04, 2006-07, 2007-08 and 2008-09 in case of the assessee-Gujarat Industries Power Company Limited in appeals and cross-objections filed before it. So far as present appeal is concerned, the following substantial questions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -08? (b)Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT is justified in deleting the addition of Rs. 3,18,126/- made on account of disallowance of claim of depreciation on Managing Director's residence, without appreciating the fact that as per the Income Tax Rules the buildings which are used mainly for residential purpose except hotels and boarding houses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Director's residence. 5. Being aggrieved by the order passed by the Assessing Officer, the assessee preferred an appeal before the CIT (Appeals), who confirmed the additions. The assessee therefore preferred ITA No. 644/AHD/2010 before the Tribunal. The Tribunal passed a common order for the assessment years 2003-04, 2006-07, 2007-08 and 2008-09 in case of the assessee. The Tribunal delete ..... X X X X Extracts X X X X X X X X Extracts X X X X
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