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ITA.No.919/Del./2013 M/s. WNS Business Consulting Services Pvt. Ltd., Mumbai.  Copy of the STPI approvals/registration certificate.
 Copy of Form No. 56F duly certifying the claim of deduction under section 10A of the Act.  Details of export proceeds along with its realization date as per the FIRCs.
 Copy of FIRC's.
 Summary of invoices and copy of the form SOFTEX submitted to the STPI authorities along with the invoices raised during the financial year 2005-06.
 Invoices raised subsequent t the name change of the company From the perusal of the above details/documents, my observations are as follows :
The appellant is engaged in the business of export of IT enabled BPO services and IT enabled delivery ITA.No.919/Del./2013 M/s. WNS Business Consulting Services Pvt. Ltd., Mumbai. solutions including back-office operations and data processing services to customers in the financial services industry in the United States of America.  These services are provided by the appellant through its customer services undertaking located in Gurgaon which is registered with the STPI. The appellant has obtained necessary approvals/registrations from the STPI.  The activities of business of export of IT enabled BPO services and delivery solutions to customers outside India squarely fall within the meaning of term 'Computer Software' as clarified by the CBDT in its Notification.  Copy of invoices/shipping bills and Form SOFTEX along with the invoices raised which clearly shows that the appellant has exported the software services through data communication link provided by VSNL.
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 ITA.No.919/Del./2013 M/s. WNS Business Consulting Services Pvt. Ltd., Mumbai.