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7. In so far as the actual rendering of the service is concerned the Transfer Pricing Officer in his order dated 15/10/2009 in respect of the assessment year 2006-07 categorically recorded that the assessee has provided these services to the parent company. Further vide paragraph no. 5.8 the Ld. CIT (A) observed that the assessee drew his attention to the summary of invoices and copy of the SOFTEX forms submitted to the STPI Authorities along with a copy of invoices raised during FY 2005- 06 and these documents were also submitted during the course of assessment proceedings before the AO vide its submission dated December 29, 2009.