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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 ..... s outside India. The data communication expenses are the only expenditure incurred by them towards the sale of software package. The expenditure of Rs. 3.36 crores refers to travelling expenses of the marketing staff and also their maintenance expenditure abroad. If the said expenditure is to be excluded from the total turnover, it should also be excluded from export turnover. The Assessing Authority though accepted the case of the assessee that the assessee is involved in only software exports nevertheless held that the expenditure incurred towards services to sell software is to be reduced from export turnover and total turnover. Aggrieved by the said order, the assessee preferred an appeal to the Commissioner of Income Tax (Appeals). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicate that the company had only marketing offices outside India. Looking at the overall picture, based on the facts of the case, it was held that where a person is involved in computer programme creation, he should be regarded as being engaged in the development of computer software so as to fall within section 80HHE(1)(i). Such a person should not be held as engaged in the business of rendering of technical services covered by section 80HHE(1)(ii). Therefore, they held that the assessee was not involved in the business of providing technical services outside India in connection with the development of computer software. Therefore, they directed that in computing the figures of the export turnover and total turnover relevant for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the amount was received for providing technical services outside India in connection with the development of computer software and not in connection with the export of computer software or its transmission to a place in India. The Tribunal has failed to consider the said relevant documents which would clearly show that the expenses incurred in foreign exchange was towards technical services rendered outside India and not for development of software outside India. The said certificate would show that only for the assessment year 1997-98, the amount incurred in foreign exchange is shown towards export turnover relating to transmission to a place outside India and no amount has been shown towards providing technical services outside India i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree certificates, this Court came to the conclusion that the assessee is in the business of providing technical services and therefore, the finding of the Tribunal was erroneous. The said error is purely a typographical error and therefore, he submits that the impugned orders require to be recalled and the appeal is to be heard on merits keeping in mind the question involved in the appeals. 5. Per contra, the learned Counsel for the revenue submits that the finding of the Hon'ble Court is based on the certificates produced by the assessee's themselves and therefore, no case for review is made out. 6. Unfortunately this is not the Bench, which has passed the said order. It is not possible for the Court to find out what exactly was in the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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