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Facts in ITA 154 of 2017

8. The facts relevant to the issue raised are that AIPL was incorporated on 8th March, 1994 and was granted approval for setting up a 100% export oriented unit under Software Technology Park Scheme („STPS‟) by a letter dated 5th July, 1995. This was followed by an agreement dated 28th September, 1995 between the Government of India and AIPL. The first undertaking of AIPL was set up at Hansalaya Building, New Delhi ('Unit I'). AIPL started commercial production under the Software Technology Park of India („STPI‟) scheme from the financial year („F.Y.‟) 1994-95. Subsequently, the business activity of the undertaking was shifted to D-4/4, Vasant Vihar, New Delhi. The turnover of AIPL was certified by Software Export (Softex) forms issued by STPI. Till AY 2004-05, AIPL claimed exemption/deduction under Sections 10A/10B of the Act.

39. The Revenue then went in appeal to the ITAT. The ITAT noted that the Agreement entered into between the Assessee and Galileo envisaged the following technical services being provided: access levels, communication links, scripts, problem ticketing and help desk operations, voice inbound call centre 24X7, Network Monitoring Operations, Ticket Stock Control Operations, Vendor Support Operations, Fares Support Operations. Further, constant update network was done by the Assessee from time to time. The Software Export Declaration (SOFTEX) form showing the work of the Assessee of data entry and conversion of software data processing was also referred to. The Auditor‟s report certified that the Assessee had been engaged in the development of computer software and information technology enabled products and services. This had been certified by the Office of the Development Commissioner, Noida SEZ.