facts in holding that in the absence of "endorsed"
softex forms and Foreign Inward Remittance Certificates
("FIRC"), none of the export ... observed as follows:
(i) The assessee has not maintained separate softex
forms for Unit 1 and 2;
(ii) The agreement entered between the Assessee
submitted
the listing of invoices along with relent FIRCs and endorsed softex forms
for Chennai SEZ unit and hence, was eligible for deduction under section ... year AY 2010-11 on the ground that (i) the Softex forms
were not certified by the SEZ/STPI authorities; (ii) the Chennai unit
indicate the realization
against any invoice raised or in relation to softex forms
certified by the STPI authorities. The FIRCs merely indicate
that substantial amounts ... assessee. They do not have any
reference and/or endorsement to softex invoices or forms.
The source, volume and nature of credit in the overseas
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
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
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
