SHELL INFORMATION TECHNOLOGY INERNATIONAL BV,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

O R D E R The above mentioned Income Tax Appeals were decided vide order dated 24/10/2018. The findings in paragraph No.9 of the order reads as under: ”As the facts and circumstances during the year under consideration are same, respectfully following the order of the Tribunal in assessee‟s own case, we do not find any merit in the action of the lower authorities for treating the receipt as fees for technical services despite the concept of „make available‟ clause contained in article 13(4)(c) of the treaty. Accordingly, the A.O. is directed to delete the addition so made.”

The aforesaid paragraph has an inadvertent typographical error which is rectified U/s 254(2) of the Income Tax Act, 1961, inasmuch as there is no reference to non-taxability of the amount as equipment royalty although the same is referred to in the extracted order of the earlier year. The mistake is apparent on record. After the rectification, the relevant para No. 9 of the order shall now be read as under:-

2 & 2193/Mum/2017 M/s. Shell Information Technology International BV Vs DCIT (IT) ”As the facts and circumstances during the year under consideration are same, respectfully following the order of the Tribunal in assessee‟s own case, we do not find any merit in the action of the lower authorities for treating the receipt as fees for technical services despite the concept of „make available‟ clause contained in article 13(4)(c) of the treaty or as equipment royalty. Accordingly, the A.O. is directed to delete the addition so made and Ground No. 5, 6 and 7 of the appeals are allowed.” Except the above, there is no change in the Tribunal order.