original authority, as the respondent failed
to submit documentary evidence - „SOFTEX Form‟.
3. Being aggrieved, the respondent preferred appeal before the
learned Commissioner (Appeals ... issues before me for decision are-
(i) Whether the filing of „Softex Form‟ is mandatory in this case
as held by the adjudicating authority
development work, the act of export as evidenced in log sheets, STPI
forms, adequacy of infrastructure, breakup of income and expenditure
claims has an impact ... further submitted that mere filing of softex forms
before STPI prove the transmission of data but not indicate that there was
real export of software
that assessee is registered STPI Unit and,
therefore, also filed SOFTEX form with STPI wherein disputed turnover
for Feb & March-2011 was also shown ... requires to
be believed on account of reporting the transactions in SOFTEX form
ITA No.1068/Ahd/2016
Kunal Chaturbhuj Nagrani vs. ACIT
Asst.Year
Dcit, New Delhi vs M/S. Dsl Software Ltd., New Delhi on 30 April, 2019
indicated in the evidences produced
in the form of copies of softex forms, copies of the invoices, copies of foreign inward
remittance certificates, copies
M/S Informatica Business Solutions P ... vs Deputy Commissioner Of Income Tax, ... on 25 April
requires to be believed on account of reporting the
transactions in SOFTEX form with STPI including this turnover
as well as in the light
However, the units in SEZs will continue to follow the GR/PP/SOFTEX
export procedure outlined in Part B of Annexure ... Automisers
the requirement of submitting audit report as per Rule 16D and Form 56F
when there is no condition provided under the provisions
M/S. Schneider Electric It Business ... vs Joint Commissioner Of Income Tax, Ltu, ... on 30
