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
abroad. Copies of sample
invoices are enclosed herewith. Further copies of SOFTEX form filed with
custom department are enclosed herewith. Annexure ... related services abroad. Copies of
sample invoices along with copies of SOFTEX form filed with custom
department.
viii. The assessee has received consideration in respect
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
matter with the RBI to regularize the requirement of SOFTEX Form etc. which was necessary procedure to be carried out by the assessee. Assessee ... mention here that the said exports could not be declared under SOFTEX forms since the exporters/branch were not aware of the provisions. This anomaly
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
Dania Oro Jewellery P.Ltd, Mumbai vs Ito 9(3)(1), Mumbai on 3 January
Yash Jewellery P.Ltd, Mumbai vs Asst Cit 11(3)(2), Mumbai on 22 April
copies of ledger
account of exports, invoices of exports, purchase orders from SOFTEX and details
of Import Export Certificates are annexed ... which, the Asst. DI
and ITIs made on site enquiry and formed/submitted a report. Thereafter another
report was submitted and then
International Gold Co. Ltd, Mumbai vs Assessee on 22 March, 2012
IN THE INCOME TAX
