well). Coming to the non-preparation or non-filing of
softex forms, I agree with the appellant that this was a
procedural issue between ... cancel its registration and in fact the
delay in filing of Softex Forms has also subsequently been
condoned. The green card of the appellant
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
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
software
exports.
Kindly appreciated that we had submitted all the softex forms vide
company's letter dated 27th January 2004. regarding the man-hours ... starting from Purchase / Export Order, Invoice along with software
description sheets, Softex forms, STPI 's certificate and Bank
Realization Certificates as desired by your
declaration of Software
export through data communication link with the company in SOFTEX
from the Software Technology Park of India along with purchase
orders made ... foreign inward remittance certificates from
banks confirming receipt of money in the form of foreign exchange
were furnished. Certificate regarding qualification of both the
Directors
International Gold Co. Ltd, Mumbai vs Assessee on 22 March, 2012
IN THE INCOME TAX
