invoices raised to their clients- M/s. TCS America-along with softex forms as proof of Export for the period of Export.
(b) Foreign Inward ... services exported are required to be declared in the SOFTEX Form also, but the SOFTEX forms are not showing such declaration. Therefore, the claim
facts in holding that in the absence of "endorsed"
softex forms and Foreign Inward Remittance Certificates
("FIRC"), none of the export ... observed as follows:
(i) The assessee has not maintained separate softex
forms for Unit 1 and 2;
(ii) The agreement entered between the Assessee
ought not to have admitted regularized FIRC's/ Softex
forms of Rs.14,84,16,444/- without calling for remand report ... that mere
error of not completing the information sought in the Softex forms cannot be
considered as the ultimate test to disallow the deduction under
that the Appellant failed to
match the accounting invoices with the SOFTEX forms without taking cognizance
of the submissions made by the Appellant during ... concluded that assessee failed to match the accounting
invoices with the SOFTEX forms.
• DRP also held that assessee failed to produce invoices for
verification
dealer named in the form. (ii) The authorised dealer shall, after countersigning the declaration form, hand over the original form to the exporter who shall ... goods shall forward the declaration form to the nearest office of the Reserve Bank. C. Declaration in form SOFTEX -(3) [(i) The declaration in form
hand over the duplicate form to the exporter for being submitted to the authorised dealer. B. Declaration in Form SOFTEX (i) The declaration in Form ... Forms to be retained with Authorised Dealers On the realisation of the export proceeds, the duplicate copies of export declaration forms viz. EDF and SOFTEX
Wholly Owned Subsidiary outside India shall declare it on GR/SDF /SOFTEX form, as the case may be, which shall be superscribed as "Exports against ... from the Indian party together with the duplicate of GR/SDF/SOFTEX form through the branch of an authorised dealer designated
data link, internet, e-mail or through other electronic mode and Softex Form duly certified by the Development Commissioner of the zone as per Foreign
date of export, or from the date of certification of the SOFTEX form: Provided that, subject to the directions issued by the Reserve Bank from
with overseas
customers. The A0 called for sample invoices and softex forms. On
perusal of the same the AO was of the view that ... contained the softex form which is a form be given
under the STPI Scheme, when the software is exported. The softex form
gives the details
