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(d) Asstt Order for A.V. 2001-02 allowing claim u/s.10A dated 2^-02-2004 (page 46-47).

(e) Copy of declaration of Software export through data communication link made by the company in. SOFTEX from to Software Technology Park of India along with purchase orders made by BIB customers, confirmation of the same, invoice raised to clients and Foreign Inward Remittance Certificates from Banks confirming receipt of money in the form foreign exchange (Page 4S to 63).

(f) Certificate of SOFTEX form by Software Technology Parks of India dated 26-07-

7. On the other hand, on behalf of the assessee Shri S.N. Soparkar appeared and filed a paper book containing 343 pages. It was submitted that all these documents were produced before the lower authorities. The ld. counsel of the assessee drew our attention to the certification of Softex Form No. AC 000830 of M/s. Prodigy Infosoft Pvt. Ltd., Ahmedabad by Software Technology Parks of India, Gandhinagar, Gujarat vide letter dated 26.07.2001 addressed to the Joint Controller, ECD, RBI, Ahmedabad certifying the various documents including description sheet of software for export. The ld. counsel of the assessee submitted that in respect of each and every item of exports, such type of certificate is available in the paper book. Change of name of the assessee-company is duly approved by the Registrar of Companies. Exemption under section 10A in the immediately preceding assessment year i.e. assessment year 2001-02 was granted by the A.O. himself. The mere fact that there is change of name in this year is no ground to deny the exemption. In the impugned order, the Learned Commissioner of Income Tax(Appeals) after scrutinizing each and every documents directed the A.O. to allow the exemption under section 10A of the Income Tax Act, 1961. Therefore, the view taken by the Learned Commissioner of Income Tax(Appeals) be upheld.

8. We have given our careful consideration to the rival submissions made before us and have perused the orders of authorities below. It is pertinent to note that various objections raised by the A.O. in the assessment order for denying the exemption under section 10A were duly controverted before the Learned Commissioner of Income Tax(Appeals). The assessee-company is registered with Software Technology Parks of India (STPI) and approved as 100% Export Oriented Unit for Software. In this year, there was a change of name, which is also duly approved by ROC. Copy of declaration of software export through data communication link made by the company in SOFTEX from the Software Technology Park of India alongwith purchase orders made by the customers, confirmation of the same, invoice raised to clients and foreign inward remittance certificates from banks confirming receipt of money in the form of foreign exchange were furnished. Certificate regarding qualification of both the Directors was also furnished. The assessee-company has made genuine exports, earned foreign exchange, which is not doubted by any other authorities except the A.O. Keeping in view the totality of the facts and circumstances of the case, in our opinion, the Learned Commissioner of Income Tax(Appeals) has given cogent reason in directing the A.O. to allow the exemption under section 10A of the Income Tax Act, 1961. We, therefore, inclined to uphold the order of Learned Commissioner of Income Tax(Appeals).