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      e)      Proof of computer purchased

      f)      Proof of internet connection.

The details of the employees of the assessee company along with their qualifications and Form No.16 are enclosed herewith.

The said letter is enclosed at pages 63 to 65 of the paper book filed by the department relating to assessment year 2005-06.

48. The assessee has furnished before us the copies of the bills raised by it for the services provided to its clients. The initial payments up to 31.3.2004 were raised with a MARK UP @ 10%. The copies of the said bills are placed at pages 58 & 59 of the paper book. The bills starting from April 2004 to 30.9.2004 were raised with MARK UP @ 13.5% and are placed at pages 60 & 65 of the paper book. Thereafter, with effect from October 2004 the bills were raised on the basis of man hour basis and as per the rates fixed between the parties on account of level-I and level II of employees. The copies of the said bill are placed at pages 66 to 67 of the paper book. As per the requirements of its registration with STPI, the assessee has to furnish the information in respect of the export invoices raised by it during each month and also the foreign exchange receipt by it during the said period alongwith details of expenses incurred for the aforesaid month in Softex form/s. The assessee has placed on record the Softex form furnished for the month of April 2004 at pages 131 to 135 of the paper book under which it had enclosed the copies of the export invoices issued in the month of April 2004 alongwith details of expenses in the month of April 2004 and copy of FIRC received in the month of April 2004. Similar information has been furnished by the assessee for the period May 2004 to March 2005 at apges 136 to 189 of the paper book. Further, the assessee had furnished the annual progress report for the financial year 2004-05 to the STPI and the copies of same are pages 192 to 193 of the paper book.

50. From the perusal of the aforesaid details it is apparent that the assessee company raises monthl y invoices, for the services rendered and copies of the same are submitted to the STPI for their perusal. The copies of the Export Declaration submitted in the form of Softex forms for the year under consideration are enclosed in the paper book filed by assessee. The copy of the Annual Return filed for the relevant financial year is also enclosed at pages 192 & 193 of the paper book. The information in respect of remuneration charged by the assessee on month wise basis was furnished before the STPI on a regular basis which is not disputed to by the Revenue authorities. The copies of the submissions made by the assessee before the Assessing Officer are enclosed in the paper book filed by the Revenue in this regard, a reference to which has been made by us in paras hereinabove.