M/S. Ibm India Pvt. Ltd.,, Bengaluru vs Assistant Commissioner Of Income-Tax, ... on 31 July, 2020
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