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Issues: (i) Whether the judgment dated 09.07.2014 disposing of the appeal should be recalled for reconsideration because the questions of law were reformulated and a substantive question-whether the consideration received was fees for technical services-was not afforded due consideration.
Issue (i): Whether the earlier judgment disposing of the appeal dated 09.07.2014 should be recalled for further hearing on the reformulated question regarding characterization of consideration as fees for technical services under Section 9(1)(vii) Explanation 2 of the Income-tax Act, 1961.
Analysis: The petition identifies that the question whether the consideration constituted fees for technical services was part of the original questions but was subsequently recast in the judgment sought to be reviewed. The petitioner relies on records from the Assessing Officer, submissions before the Income Tax Appellate Tribunal, and grounds of appeal to show a consistent case that the services fell within the exclusion in Explanation 2 to Section 9(1)(vii) of the Income-tax Act, 1961. In the interest of justice, given the reformulation and the petitioner's contention that the substantive question was not considered, the Court directs recall of the earlier judgment and further hearing on the substantial question of law.
Conclusion: The judgment dated 09.07.2014 disposing of the appeal is recalled and the appeal is listed for further hearing on the substantial questions of law as formulated on 08.01.2013.
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