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2012 (6) TMI 350 - KARNATAKA HIGH COURTReview petitions - business of development of software and sale of software packages - Tribunal held that the assessee company had only marketing offices outside India – Court set aside the Tribunal Order on the basis of certificate required to be given by the Chartered Accountant under Section 80HHE(4) r.w.r.18BBA(7) – Held that:- All the three authorities have concurrently held that the assessee is not in the business of providing technical services - 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) 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.
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