Vijayakumar
... Petitioner in W.P.No.18255 of 2024
M/s. Shrini Softex India Ltd.,
HTSC No.039094380221
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
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
mentioned in the invoice,
copies of invoices not legible, date mentioned in Softex Form was
not matching with the invoice which, I think, the Appellant
Niit, New Delhi vs Assessee on 27 March, 2015
1
ITA no. 2057/Del/10
Hcl Technologies Ltd,New Delhi vs Acit, New Delhi on 15 April, 2026
IN THE
indicated in the evidences produced
in the form of copies of softex forms, copies of the invoices, copies of foreign inward
remittance certificates, copies
Mechanical Ltd.
5. A.S. Forging
6. R.K.Video
7. Prime Softex
In the case of first five, references were received from various
parties
Amsterdam, Mumbai
etc; and also of such instances wherein as per the softex copies
the service is claimed to be rendered by Infosys Pune whereas
contracts/SOWs
executed by the undertaking which specifies the efforts
and revenue, softex forms certified by the STPI/SEZ
authorities, and FIRCs linked with such ... softex forms
evidencing the realization of the export bills raised. The
deduction cannot be curtailed/restricted in an ad-hoc
manner based on estimate across
