However, the units in SEZs will continue to follow
the GR/PP/SOFTEX export procedure outlined in Part B of
Annexure
However, the units in SEZs will continue to follow the
GR/PP/SOFTEX export procedure outlined in Part B of Annexure
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 ... mediawise export clearances were involved. The assessee had themselves declared in the SOFTEX forms filed with the STPI that they were sellers of software
well).
Regarding the non preparation or non-filing of softex forms, this
was a procedural issue between the STPI unit and STP office and
does ... cancel its registration and in fact the delay in
filing of Softex Forms has also subsequently been condoned on
the basis of permissions from
Vihar, New Delhi. The
turnover of AIPL was certified by Software Export (Softex) forms
issued by STPI. Till AY 2004-05, AIPL claimed exemption/deduction ... 2017 & 330/2017 Page 17 of 22
Declaration (SOFTEX) form showing the work of the Assessee of data
entry and conversion of software data
such
process.
4. The assessee had developed a software known as "Softex
Form", and exported it through data communication links. It received
consideration ... 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
Niit Technologies Ltd., New Delhi vs Acit, New Delhi on 28 January, 2020
IN THE
Dcit, New Delhi vs M/S. Dsl Software Ltd., New Delhi on 30 April, 2019
high profit and role of Dr. Anil Gupta. The copies of Softex and other
details and forms showing the various facets of the impugned transactions
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