orders from customers, export
invoices raised and collection of sale proceeds, softex forms
submitted to Software Technology Parks of India (STPI) and did not
consider
from the STPI or the RBI independently as to whether the SOFTEX Forms are retired by them or not considering the remittances as towards such
Report of an
accountant u/s 92E in Form 3CEB; (b) Form 56F; (c) Foreign
Page 1 of 3
ITA No 330 of 2016 Exxova ... Hyderabad
Exchange Inward Remittance Certificate and (d) STPI registration
and Softex Form. Therefore, the AO disallowed the deduction u/s
10A and brought
export of
software during the previous year is evidenced by the Softex form
duly certified by the competent officer of STPI. The consideration
has been
Lakhs during the period
2000-2010, specimen copies of Softex Forms, invoices,
bank realization certificates evidencing the export of
services and realization of proceeds
appellant, the certificate issued by the Development Commissioner, MEPZ
and the SOFTEX forms would confirm that the appellant is carrying only
software development and does
fact, the certificate issued by the Development Commissioner, MEPZ and
the SOFTEX forms are confirmed that the petitioner is carrying only
software development and does
fact, the certificate issued by the Development Commissioner, MEPZ and
the SOFTEX forms are confirmed that the petitioner is carrying only
software development and does
that the delayed realization of
export proceeds in respect of 5 Softex Forms, the details of which
are mentioned below, are regularised upto the date ... export bills upto the dates of
realisation as indicated hereunder:
Sl. Softex Form Amount Dates of
No. No. Regularised realization
effected and necessary formalities were complied with, such as filing of
SOFTEX forms with STPI and ICICI Bank (the authorized dealer bank).
The inward remittances
