Decision of the Tribunal, Pune Bench in the case of Opus
software solutions private limited versus ACIT, in ITA No.
584/Pune/2011 ... dismiss the ground no. 2 for both the assessment years.
Opus Software Solutions Private Limited Vs. ACIT (supra)
"It is a section which seeks
copy of agreement executed between plaintiff and Opus
Software Solutions Pvt. Ltd is Ex. PW 1/9, copy of power of Attorney of
Sh. Sailesh
true copy of Credit Card services Level Agreement
executed between Opus Software Solutions Pvt. Ltd. and corporation
bank is PW1/9, copy of power
Photocopy of the agreement between the
Corporation Bank and M/s. Opus Software Solutions as Ex.
PW1/9 (OSR).
11. Statement of account
Agreement dated 30.03.2009, Ex.
PW1/51 is Agreement executed between OPUS Software Solutions Pvt.
Ltd. and the plaintiff Bank, General Power of Attorney dated
agreement entered into between plaintiff and Opus
Software Solutions Pvt. Ltd is Ex. PW 1/9, and plaint is
Ex. PW1/10."
Thereafter
agreement between plaintiff and
Opus Software Solutions Pvt. Ltd.
x) Ex. PW1/44 is the Power of Attorney of the Chief
Manager who send
Colly), the agreement entered between the
plaintiff and Opus Software Solutions Pvt Ltd. is Ex. PW 1/8 and plaint
colly), the agreement between Corporation Bank and Opus
Software Solutions Pvt. Ltd. i.e. Ex. PW1/8 (OSR), the plaint alongwith
supporting documents ... colly), the agreement between Corporation Bank and Opus
Software Solutions Pvt. Ltd. i.e. Ex.PW1/8 and plaint along with supporting
documents
agreement between the plaintiff and Opus Software Solutions Pvt. Ltd. are Ext.
PW1/48. The copy of power of attorney in favour