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• The Applicant had placed on record the report dated 11.09.2012 of Trident Information Systems Pvt. Ltd. In the said report, it has been certified.

• The software was installed in the central office of the Applicant. • The software has been developed by WSL having source code. • The software modules were functional since 2004 to 2011.

SA Nos 02 to 05(Asr)/2015

e) No verification of the software being installed at head office had ever been taken up by the CIT.