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
Export Declaration Form (SOFTEX Form)
This form is filled up by the exporter company and three copies of this form
along with copy of invoice ... copy to RBI and third copy to Exporter of Software. This
SOFTEX form is the basic requirement of RBI and has duly been approved
instant case, all the exports were made under SOFTEX forms which would imply that the services rendered by the assessee were transmitted through communication links ... export clearances were involved. The assessee had themselves declared in the SOFTEX forms filed with the STPI that they were sellers of software and that
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;
Page
Parks of India, Hyderabad. The assessee
also produced copy of the SOFTEX forms cleared by the STPI
invoice wise which was shown as marked ... Remittance Certificate
(FIRC) and the invoice wise payments as per the SOFTEX forms
are not reflected in the bank account corresponding to the
contract amount
The Arvind Mills Ltd, Ahmedabad vs Assessee on 17 April, 2013
आयकर अपील य अ
