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
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
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
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
wholly
owned subsidiary outside India shall declare it on GR/SDF/SOFTEX
form as the case may be, which shall be super scribed ... investment from the Indian Party together with the
duplicate GR/SDF/SOFTEX form through the branch of an authorised
dealer designated by it. (FEM transfer
said expenditure under the service agreements or in the invoice/softex
form. The communication and services charges are merely one of the
components
Technology Parks of India, Hyderabad. The assessee
also produced copy of the SOFTEX forms cleared by the STPI
invoice wise which was shown as marked ... Inward Remittance Certificate
(FIRC) and the invoice wise payments as per the SOFTEX forms
are not reflected in the bank account corresponding to the
contract
