2011 (6) TMI 847

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....RDER Akber Basha (Accountant Member) By this Misc. Application, the 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 m....

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....rnet to the client. It is further submitted that every customer was given similar analysis 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 m....

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....t the learned counsel for the assessee did not pointed out any mistake which is apparent 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 recor....