LLOYD'S REGISTER QUALITY ASSURANCE LTD INDIA BRANCH OFFICE, MUMBAI V. ADDITIONAL DIRECTOR OF INCOME TAX (INTL. TAX ) 4 (1), MUMBAI

MA 751/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6438 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: L
• Assessment Year: 2008-2009
• Appeal Filed On: 05-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJGURU M V
• Assessee Lawyers: NITESH JOSHIAR

Judgement Text

, INCOME-TAX APPELLATE TRIBUNAL -LBENCH MUMBAI , , , BEFORE S/SHRI RAJENDRA,ACCOUNTANT MEMBER AND RAM LAL NEGI,JUDICIAL MEMBER MA NO.S751-752/MUM/2017 (ARISING OUT OF ./I.T.A./519-520/MUM/2013, /AY.S: 2008-09,2009-10) LLOYDS REGISTER QUALITY ASSURANCE LIMITED (INDIA BRANCH OFFICE) 63-64, KALPATARU SQUARE, 6 TH FLOOR, KONDIVITA LANE, OFF.ANDHERI-KURLA ROAD, ANDHERI (E), MUMBAI-400 059. PAN:AAACL 9740 K VS. ADIT, -INTL. TAXATION-4 (1) MUMBAI. ( /APPELLANT ) ( / RESPONDENT ) REVENUE BY : SHRI RAJGURU M.V. ASSESSEE BY: SHRI NITESH JOSHI-AR / DATE OF HEARING: 06.04.2018 / DATE OF PRONOUNCEMENT: 06.04.2018 /ORDER PER RAJENDRA, AM - VIDE ITS APPLICATIONS,DATED 27/09/17,THE ASSESSEE H AS STATED THERE WERE TYPOGRAPHICAL MISTAKES IN THE ORDER OF THE TRIBUNAL ,DT.07.06.2016,THAT SA ME WERE TO BE RECTIFIED AS PER SECTION 254(2) OF THE ACT,THAT WHILE DECIDING THE ISSUE OF LICENCE FEE (PG-5 OF THE ORDER) WORD NOT WAS NOT TYPED IN THE HELD PORTION. 2. WE FIND THAT THE ISSUE OF LICENCE FEE WAS DECIDED A GAINST THE AO,HOWEVER IN THE HELD PORTION WORD NOT WAS NOT TYPED.THEREFORE, 2 ND LINE OF ABOVE PARA 2.3.1. IT SHOULD BE READ AS UNDER :- RESPECTFULLY FOLLOWING THE ABOVE, WE HOLD THAT RO YALTY, LICENCE FEE IS NOT COVERED BY THE PROVISIONS OF SECTION 44C OF THE ACT. IN OTHER WORDS,WORD NOT WAS MISSING BETWEEN WORDS IS AND COVERED.WE AC CORDINGLY DIRECT THAT THE HELD PORTION ABOUT LICENCE FEE SHOU LD BE READ AS ABOVE FOR BOTH THE YEARS. AS A RESULT,MA.S FILED BY THE ASSESSEE FOR BOTH THE AY.S STANDS ALLOWED. !' ! #$ . ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH ,APRIL, 2018. % &'()*+, 6 , 2018 SD/- SD/- ( / RAM LAL NEGI ) ( !+- / RAJENDRA ) + ./ / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; /DATED : 06/04/2018. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : MA NO.751&752/M/17 M/S. LLOYDS REGISTER QUALITY AS SURANCE LTD. 2 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR L BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.