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6. In the instant case, the assessee has got approval from STPI, an organization of government duly authorized by CBDT Circular as stated above. Memorandum of Association of the Company in its main object clause clearly states the export of all kinds of goods all over the world. Goods thus includes computer software. Clause 11 of the Incidental objects as set out in memorandum empowers to set up any unit or division by the company for carrying on any business. Thus the setting up of Maxtech iSolution is one of the divisions of assessee is authorized by Memorandum. The details about branches and production units of assessee have been clearly informed to Assessee Officer during the assessment proceedings which he ought to have treated as sufficient compliance. The information about the places of business of assessee have been clearly mentioned in CA report which accompanies the return.