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"This is to certify that M/s Garima Mehta (Address: H-239 Madhav Nagar, Lashkar, Gwalior, M.P. - 474002 is a STP Unit registered with the STPI (LOP No. S/96/07-08 Dtd:

21.11.2008; LA Validity: 18.01.2014).

M/s Graima Mehta is registered under the STP Scheme in November 2008 and since then complying with the STP Scheme & Policies of the submission of sales invoices, softex forms and Progress reports and has received the approved softex forms from STPI Indore. The M/s Graima Mehta has submitted the said documents upto July 2011. M/s Graima Mehta is set up in Gwalior and region comes under STPI - Noida Directorate, Sub-centre STPI - Indore.

132) in foreign currency, i.e., US Dollar, on 25.01.2001, duly approved, alongwith SOFTEX Forms by the STPI. Proceeds against these invoices were received, as objected to by the Authorities below, in rupees, converted from US Dollars, from the bank account of the assessee's client, M/s Google Inc.,USA, with Citi Bank N.A. The assessee has also placed on record, images (APB-133-141) of cheques obtained from the bank directly by the AO. In fact, the AO himself admits that the cheques were issued in Indian Rupees by Google Inc., the Foreign Company (AO, page 11, para 4). Still further, the FIRCs were also issued by Citi Bank, NA, certifying that payments received in INR were not out of non-convertible currency.