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2017 (12) TMI 1676 - AT - Income TaxRectification of mistake u/s 254 - Royalty v/s fee for user rights for the "copyrighted" software - taxability of consideration received for facilitating grant of user rights in off-the-shelf software from wholly owned subsidiaries of the assessee and provision of related support services - Tribunal has misread the decision of Director of Income Tax Vs. Ericsson A.B. [2011 (12) TMI 91 - DELHI HIGH COURT] to hold that the same is distinguishable on facts and non considering the decision of Allianz SE Vs. Asstt. Director of Income Tax [2012 (5) TMI 179 - ITAT PUNE] HELD THAT:- The assessee is seeking recalling of the order of Tribunal for the same reasons as was in the case of Reliance Communications Limited before the Mumbai Bench of the Tribunal[2013 (9) TMI 374 - ITAT MUMBAI]. In the present case, we find that the Tribunal has failed to consider the decision of Co-ordinate Bench of the Tribunal in the case of Allianz SE Vs. Asstt. Director of Income Tax (supra) and has prima facie misread the decision rendered by Hon'ble Delhi High Court in the case of Director of Income Tax Vs. Ericsson A.B. (supra). This is a mistake apparent from record, which needs to be rectified. - Decided in favour of assessee.
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