India (hereinafter referred to as the STPI) as also the Softex Form filed at pages 18 to 22 with the return of income. In annexure ... statutory requirements are also declared on exporters declaration form SOFTEX (specimen of SOFTEX form has been filed). The competent authority i.e., Department of Electronics
heading "Business Auxiliary Service". He also
noted that the SOFTEX forms submitted by the assessee to the STPI for certifying
the export ... relation to computer systems, that this is supported by the SOFTEX forms
submitted by them to STPI wherein they have mentioned that they export
statutory obligation undertaken by him on the GR/SDF/PP/SOFTEX forms to realize proceeds of the exports within prescribed period, even if the claim ... continue to hold the duplicate copies of GR/SDF/PP/SOFTEX forms in their custody and initiate follow-up measures in the normal manner
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
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
Lakhs during the period
2000-2010, specimen copies of Softex Forms, invoices,
bank realization certificates evidencing the export of
services and realization of proceeds
appellant, the certificate issued by the Development Commissioner, MEPZ
and the SOFTEX forms would confirm that the appellant is carrying only
software development and does
fact, the certificate issued by the Development Commissioner, MEPZ and
the SOFTEX forms are confirmed that the petitioner is carrying only
software development and does
fact, the certificate issued by the Development Commissioner, MEPZ and
the SOFTEX forms are confirmed that the petitioner is carrying only
software development and does
that the delayed realization of
export proceeds in respect of 5 Softex Forms, the details of which
are mentioned below, are regularised upto the date ... export bills upto the dates of
realisation as indicated hereunder:
Sl. Softex Form Amount Dates of
No. No. Regularised realization
