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The assessee company has exported the computer software and earned income from rendering Computer Software related services abroad. Copies of sample invoices are enclosed herewith. Further copies of SOFTEX form filed with custom department are enclosed herewith. Annexure 4F (i) & (ii).

Condition 6: Whether the consideration in respect of export by the undertaking received in or brought into India, The assessee has received consideration in respect of export into India. (Copy of statement and Certificate of Foreign Inward Remittance is enclosed herewith). (Annexure 4G.) Conditions 7: The Tax payer should submit The Report of the Accountant in Form No. 56F along with the return of income.

vii. The assessee company has exported the computer software and earned income from rendering Computer Software related services abroad. Copies of sample invoices along with copies of SOFTEX form filed with custom department.

viii. The assessee has received consideration in respect of export into India. (Copy of statement and Certificate of Foreign Inward Remittance). ix. Copy of Audit Report in Form no 56 F filed electronically, Profit & Loss Account, Balance Sheet, Income Tax Depreciation Schedule and Computation of Income for 10AA unit. The deduction u/s 10AA was duly claimed in the return of income. (the aforesaid facts are noted on page 24 of the CIT(A) order) x. The assessee had also filed copies of the annual reports of the regulator of the Bahrain Financial Exchange and Global Board of Trade, which included information related to these exchanges. The details thereof are extracted on page 33 of the order passed by the CIT(A).

II. Copy of certificate dated 04th March 2011 issued by Superintendent of Custom (P) SEEPZ's certifying that assessee has begun the manufacture of computer software and related services after 17.01.2011.

IIL Copy of Possession Letter given by MIDC for establishment of unit in SEZ,, Copies of Sample Bills for purchase of New Computers, Plant & Machinery and Employees were hired during the year itself for this unit.

IV. Copies of sample sample Invoices along with copies of SOFTEX form filed with Custom Department which satisfied that the assessee has exported goods or provided services out of India from the Special Economic Zone by land, sea, air, or by any other mode, whether physical or otherwise.

23. The appellant further submitted that the software were exported through Internet which is covered under the definition of other mode. Further the "Softex form" in which declaration made by appellant company has been accepted by "Appraising Officer of Speez/Special Economic Zone". In the Softex Form following details are reported.

1. Name and address of exporter 1.

2. SEZ Centre within whose Jurisdiction the unit is situated

3. Import-Export Code

1. Category of Exporter