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24. The 4th software was purchased by invoice No. 4 dated 01/08/2007 for 19 users . The description of the software is OpenView software with built-in RITE punctuation on Linux platform for building designing architectural construction module Vectastar 3500 print to multilevel radio platform. Cost of this software is Rs. 85, 50, 000.

25. The 5th software was purchased by invoice No. 5 dated 08/08/2007 for 19 users at the rate of Rs. 3,50,000/- per user amounting to Rs. 66, 50, 000/-. The nomenclature of the software is Open View software with built-in rite fluctuation on Linux platform for sales booking for real estate forms and printing to multilevel radio platform.

26. The 6th software was purchased by invoice No. 06 dated 16 th of August, 2007 for 19 users at the rate of rupees 2, 95, 000/- amounting to rupees 56,05,000/-.. The nomenclature of the software is 3 difficulty S Max with subscription consisting of analysis on Linux platform collection of data in peculiar 9000 model multilevel radio platform with multistation function.

27. From the above analysis it is apparent that company has purchased six huge software however there is no expenditure on hardware by the company. Therefore how these softwares are installed and how they were used is not demonstrated by the assessee.