M/S. Ibm India Pvt. Ltd.,, Bengaluru vs Assistant Commissioner Of Income-Tax, ... on 31 July, 2020
concluding that the Appellant failed to
match the accounting invoices with the SOFTEX forms without taking cognizance
of the submissions made by the Appellant during ... also of the opinion that assessee did not submit
invoices corresponding to SOFTEX to SEZ authority, and
therefore it was impossible to match accounting invoices