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
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
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
attention to the summary of invoices and copy of the
11
SOFTEX forms submitted to the STPI Authorities
along with a copy of invoices raised
submitted the Bank Realisation Certificates alongwith copies of export invoices, SOFTEX Forms and Export clearance certificates. Both the lower authorities have not disputed this point
company failed to produce copies of export invoices cum softex (software export detail) forms, against the said amount from their overseas customers. Hence, show cause ... company failed to produce copies of export invoices cum softex (software export detail) forms, against the said amount shown as outstanding. By letter dated
