submitted
the listing of invoices along with relent FIRCs and endorsed softex forms
for Chennai SEZ unit and hence, was eligible for deduction under section ... year AY 2010-11 on the ground that (i) the Softex forms
were not certified by the SEZ/STPI authorities; (ii) the Chennai unit
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
that
3 OA 578/2021
the verification and certificate of the SOFTEX form being done by the
Assistant Development Commissioner shall henceforth be carried ... respondent directing that the verification and certification of the Softex
Form being done by the Assistant Development Commissioner shall hence
forth be carried
record an extension letter only on
submission of STPI Approval Invoices (Softex Forms) and that
the assessee has applied for Softex forms which ... received. The assessee also submitted copies of the letter
submitted for Softex forms. On perusal of the same, AO
observed that the assessee
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
accounts and expenditure details. He also called for softex forms filed with STPI authorities and examined the same. The assessing officer obtained particulars of sales ... expenditure details and income details were called for and examined. The softex forms filed with STPI authorities were also called for and were examined
FIRC's.
Summary of invoices and copy of the form
SOFTEX submitted to the STPI authorities along
with the invoices raised during the financial ... CBDT in its Notification.
Copy of invoices/shipping bills and Form
SOFTEX along with the invoices raised which
clearly shows that the appellant has exported
Bebo Technologies Pvt. Ltd.,, Mohali vs Assessee on 28 November, 2008
IN THE INCOME TAX
expenditure details. He also called for softex forms filed with STPI authorities and examined the same. The assessing officer obtained particulars of sales break ... expenditure details and income details were called for and examined. The softex forms filed with STPI authorities were also called for and were examined
expenditure details. He also called for softex forms filed with STPI authorities and examined the same. The AO obtained particulars of sales break-up, country ... expenditure details and income details were called for and examined. The softex forms filed with STPI authorities were also called for and were examined
