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TMI Blog2012 (6) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... at Clause 3(i) - it is only in these three years certificates as against the Clause 3(i) nothing is typed and it is typed against Clause 3(ii) held to a bona fide typographical error as the Chartered Accountant without carefully looking into those entries has issued the certificates, which has resulted in confusion - there is an error apparent on the face of the order passed by the Court it calls for review. - IT APPEAL NOS. 2972 TO 2974 & 3232 OF 2005 AND 539 OF 2006 - - - Dated:- 19-3-2012 - N. KUMAR AND RAVI MALIMATH, JJ. K.P. Kumar for the Petitioner. E. Sanmathi Indrakumar for the Respondent. ORDER 1. These three review petitions are filed on the ground that there is an error apparent on the face of the record and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the software at the client's place, and providing back up facilities during the initial phase of work by themselves require stay and work of large number of employees for several months, at the work site necessitating huge fees as part of turnover and also huge expenses. These services after supply of the software is also development of software supplied to suit it to the particular conditions of the client and would also be covered by the expression "providing technical services" for development of computer software and also under the term "providing technical services outside India" and thus, the order of the Assessing Authority was confirmed. Aggrieved by the same, the assessee preferred an appeal to the Tribunal. The Tribunal on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said conclusion, this Court held that though it is true that particulars have been furnished by the assessee regarding expenditure incurred in foreign currency during the relevant assessment years, the certificate is required to be given by the Chartered Accountant under Section 80HHE(4) of the Act read with Rule 18BBA(7) of the Income Tax Rules. As per the certificate issued for the above said assessment years, it is clear that the income that is received from export of computer software or its transmission to a place outside India is shown as Nil as no figure is mentioned against the said column and under Sl. No. 3(II) regarding providing technical services outside India in connection with the development or production of computer so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g technical services. It is in the business of sale of computer software. The dispute was whether after sale of computer software when the technician of the assessee were sent to the customer's place, which was located in foreign country, the services rendered by them and the expenditure incurred therein has to be excluded from the export and total turnover. At no point of time, it is no body's case that the assessee was in the business of providing technical services. In fact, the assessee has produced 12 certificates issued by the Chartered Accountant in this regard from 1993-94 to 2004-05. Except in three certificates on which reliance was placed while passing the impugned orders in all the other 9 certificates, the turnover is shown as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween the parties that the assessee is engaged in the business of production and export of software from India to foreign countries and they are not in the business of providing technical services outside India, it is only producing and exporting software. The material on record clearly shows that except for these three years, rest of the certificates are correctly issued showing the amount involved in the production and export of the software at Clause 3(i). It is only in these three years certificates as against the Clause 3(i) nothing is typed and it is typed against Clause 3(ii). Hence, we are satisfied that there is a bona fide typographical error. The Chartered Accountant without carefully looking into those entries has issued the ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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