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
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
Regarding export of software,
it had enclosed a copy of Softex Form certified by the STPI, in
which name of the assessee appeared as supporting ... consideration of the above facts and going through the
copies of SOFTEX forms, I do not find any merit in the
conclusion drawn
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 ... Schedule
(Refer to Regulation 3) Form EDF. - To be completed in duplicate for export from non EDI ports. Form SOFTEX. - To be completed in triplicate
Counsel straightaway drew our
attention to the copies of Softex form filed by the assessee with the
STPI authorities ... Form No. 3CEB and also in
its Transfer Pricing Study Report. However, the documentary
evidences filed in the form of copies of Softex Forms
Officer to re-examine the
entire issue on the basis of softex form filed with the STPI authorities
and related orders of STPI authorities ... Form No.
3CEB and also in its Transfer Pricing Study Report. However,
the documentary evidences filed in the form of copies of
Softex Forms
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
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
formation of EOUs
3. Separate Audit Report in Form No. 56 G- along with separate
audited Profit & loss Account have been prepared for each ... Monthly / Annual performance reports on sample basis 92-1.11
Copies of softex forms, invoices and foreign inward remittance
certificates on sample basis
appellant has also furnished copies of Softex Forms (Software
Export Declaration Forms). These forms are submitted to STPI and this
is another evidence to prove ... fact of exports of IT. enabled services.
As per the Softex forms the total turnover during the year under
consideration is Rs. 7.94 crores