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
submit documentary
evidence for export of services in the form of „Softex Forms‟. The
lower authorities have recorded that the submission of Softex
Forms duly ... refund
claim is the appellant‟s inability to submit the Softex
Forms. He emphasized the fact that all other supporting
documents in the form
documentary
evidence for export of services in the form of 'Softex Forms'. The
lower authorities have recorded that the submission of Softex
Forms ... refund claim is the
appellant's inability to submit the Softex Forms. He
emphasized the fact that all other supporting documents in
the form
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
Scheme
& Policies of the submission of sales invoices, softex forms and
Progress reports and has received the approved softex forms
from STPI Indore ... foreign currency, i.e., US Dollar, on 25.01.2001, duly approved, alongwith
SOFTEX Forms by the STPI. Proceeds against these invoices were received, as
objected
Branch Office as an STPI unit and
the submission of Softex Forms are requirements to
6
ensure compliance with specific regulatory conditions
under the STPI
these undertakings and
the same are filed with the STPI vide Softex forms specifically stipulated for the
said purpose. On the basis of these contractual
were examined by the TPO. The TPO considered audit report in form
no. 3CEB. A copy of Computation of Income and Acknowledgment of Return
claiming ... role of Dr. Anil Gupta. The copies of Softex and other
details and forms showing the various facets of the impugned transactions
were also submitted
However, the units in SEZs will continue to follow
the GR/PP/SOFTEX export procedure outlined in Part B of
Annexure ... regards the requirement of submitting audit report as per Rule 16D and
Form 56F when there is no condition provided under the provisions
Dania Oro Jewellery P.Ltd, Mumbai vs Ito 9(3)(1), Mumbai on 3 January
