advise that the delayed realization of
export proceeds in respect of 5 Softex Forms, the details of which
are mentioned below, are regularised upto ... date of realization.
::8::
Sl. Softex Amount Date of
No. Form regularised realization
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
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 ... assessee. They do not have any
reference and/or endorsement to softex invoices or forms.
The source, volume and nature of credit in the overseas
with the STP Scheme
& Policies of the submission of sales invoices, softex forms and
Progress reports and has received the approved softex forms
from ... 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
pointed out that assessee is registered STPI Unit and,
therefore, also filed SOFTEX form with STPI wherein disputed turnover
for Feb & March ... hand, requires to
be believed on account of reporting the transactions in SOFTEX form
ITA No.1068/Ahd/2016
Kunal Chaturbhuj Nagrani vs. ACIT
Asst
further submitted that mere filing of softex forms
before STPI prove the transmission of data but not indicate that there was
real export of software
applicant further contends that he was assigned the
work of certification of softex forms. Before joining of the
applicant all the work there was done ... 2017
sheets. To reduce time, efforts and errors in certification of his
Softex, the applicant developed a web based application. In
March 2013, the office
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
Counsel straightaway drew our
attention to the copies of Softex form filed by the assessee with the
STPI authorities ... Report. However, the documentary
evidences filed in the form of copies of Softex Forms and the order
of the STPI authorities paint an altogether different
