instant case, all the exports were made under SOFTEX forms which would imply that the services rendered by the assessee were transmitted through communication links ... export clearances were involved. The assessee had themselves declared in the SOFTEX forms filed with the STPI that they were sellers of software and that
well).
Regarding the non preparation or non-filing of softex forms, this
was a procedural issue between the STPI unit and STP office and
does ... cancel its registration and in fact the delay in
filing of Softex Forms has also subsequently been condoned on
the basis of permissions from
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 ... 2017 & 330/2017 Page 17 of 22
Declaration (SOFTEX) form showing the work of the Assessee of data
entry and conversion of software data
process.
4. The assessee had developed a software known as "Softex
Form", and exported it through data communication links. It received
consideration ... 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
Niit Technologies Ltd., New Delhi vs Acit, New Delhi on 28 January, 2020
IN THE
Dcit, New Delhi vs M/S. Dsl Software Ltd., New Delhi on 30 April, 2019
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
failed to appreciate the fact that the Software Export Declaration
(softex) Forms filed with STPI for the months January 2010 to March 2010, has been ... paper book page no. 14 to 16.
(vii) Softex(Software Export Declaration) Form filed with STPI by the assessee for
the month of January
Permission (LOP) has expired on 22.11.2010 and the unit M/s. Rithwik
Softex have not submitted any renewal or exit application. Since the
assessee ... records that the unit has submitted export declaration forms i.e., softex
forms only for the years 06-07 and 07-08 and the same
2011, submitted a copy of the
STPI registration approval, Copies of SOFTEX forms along with
invoices and copies of FIRCs. The AO noted that however
