facts in holding that in the absence of "endorsed"
softex forms and Foreign Inward Remittance Certificates
("FIRC"), none of the export ... observed as follows:
(i) The assessee has not maintained separate softex
forms for Unit 1 and 2;
(ii) The agreement entered between the Assessee
ought not to have admitted regularized FIRC's/ Softex
forms of Rs.14,84,16,444/- without calling for remand report ... that mere
error of not completing the information sought in the Softex forms cannot be
considered as the ultimate test to disallow the deduction under
that the Appellant failed to
match the accounting invoices with the SOFTEX forms without taking cognizance
of the submissions made by the Appellant during ... concluded that assessee failed to match the accounting
invoices with the SOFTEX forms.
• DRP also held that assessee failed to produce invoices for
verification
with overseas
customers. The A0 called for sample invoices and softex forms. On
perusal of the same the AO was of the view that ... contained the softex form which is a form be given
under the STPI Scheme, when the software is exported. The softex form
gives the details
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
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
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
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
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
indicate the realization
against any invoice raised or in relation to softex forms
certified by the STPI authorities. The FIRCs merely indicate
that substantial amounts ... relation to All India IGA server
management. The softex forms in BF NO.3 (PB 2) hide the
finer details of the real work;
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