However, the units in SEZs will continue to
follow the GR/PP/SOFTEX export procedure outlined in Part B of
Annexure
learned AO failed to appreciate the fact that the Software Export Declaration
(softex) Forms filed with STPI for the months January 2010 to March ... placed before us
at paper book page no. 14 to 16.
(vii) Softex(Software Export Declaration) Form filed with STPI by the assessee
2011, submitted a copy of the
STPI registration approval, Copies of SOFTEX forms along with
invoices and copies of FIRCs. The AO noted that however
purchase orders from customers, export
invoices raised and collection of sale proceeds, softex forms
submitted to Software Technology Parks of India (STPI
Hyderabad
Exchange Inward Remittance Certificate and (d) STPI registration
and Softex Form. Therefore, the AO disallowed the deduction u/s
10A and brought
ascertain from the STPI or the RBI independently as to whether the SOFTEX Forms are retired by them or not considering the remittances as towards
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
copies of filing with the STPI and some
sample invoices and related SOFTEX filings. Thus, by
placing heavy reliance on these materials, the assessee
contended
that the value of
exports of IT/IT enabled services for which Softex is
certified is Rs 405.00 Lakhs. In other words, it is
indisputably ... Lakhs during the period
2000-2010, specimen copies of Softex Forms, invoices,
bank realization certificates evidencing the export of
services and realization of proceeds
appellant, the certificate issued by the Development Commissioner, MEPZ
and the SOFTEX forms would confirm that the appellant is carrying only
software development and does