Priya Rajashekar, The Income Tax Officer,
Prop: M/s. Rithwik Softex, No. 54, Vs. Business Ward IV(3),
Beach Road, Besant Nagar, Chennai ... emanates from the
assessment order, the assessee's unit M/. Rithwik Softex is a 100% EOU
registered under the Software Technology Park Scheme
Park (STP) unit engaged in providing IT/ITS services and accordingly monthly SOFTEX returns are being filed by the appellant. The turnover relating to ITSS ... alone is disclosed in the monthly SOFTEX as only technology software service is provided from the Bangalore unit and Business Auxiliary Service is disclosed
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
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
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
Hyderabad
Exchange Inward Remittance Certificate and (d) STPI registration
and Softex Form. Therefore, the AO disallowed the deduction u/s
10A and brought
above. However, the company failed to produce copies of export invoices cum softex (software export detail) forms, against the said amount from their overseas customers ... aforesaid letter, the company failed to produce copies of export invoices cum softex (software export detail) forms, against the said amount shown as outstanding
attention to the summary of invoices and copy of the
11
SOFTEX forms submitted to the STPI Authorities
along with a copy of invoices raised
they had submitted the Bank Realisation Certificates alongwith copies of export invoices, SOFTEX Forms and Export clearance certificates. Both the lower authorities have not disputed
