TMI Blog2011 (6) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee is seeking the Tribunal to rectify/modify its common order passed in ITA Nos. 103/Hyd/2007, 104/Hyd/07 433/Hyd/07 dated 12-11-2010 pertaining to the assessment years 2003-04, 2004-05 and 2002-03 respectively. 2. The learned counsel for the assessee submitted that the claim of deduction under section 80HHE was made on two alternate grounds:- i) The assessee had exported out of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalysis and each set of analysis documents was customized data in electronic form sent over the internet to the clients. It is further submitted that when the assessee sends customized electronic data, it is squarely covered by sec. 80HHE of the Act and for this purpose, it was not even necessary that the assessee may be involved in data processing activity. The assessee relied upon the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arent from the record and the order of the Tribunal in the case of ITO vs. Accurum [supra] already considered by this Tribunal while adjudicating the issue. Hence, there is no error in the order of the Tribunal. 4. We have considered the rival submissions of the parties and perused the material available on record. We have dealt with all issues involved in these appeals elaborately in a composi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cifically or in express words that it has taken into account the cumulative effect of the circumstances or has considered the totality of the facts. Therefore, we see no merit in the Misc. Application filed by the assessee which is devoid of any merit and accordingly the same is rejected. 5. In the result, the Miscellaneous Application filed by the assessee stands rejected. Order was pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
