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
ought not to have admitted regularized FIRC's/ Softex
forms of Rs.14,84,16,444/- without calling for remand report ... para IV on page no. 7 that the
invoice copies and SOFTEX submitted by the assessee company did not
mention about the particulars of computer
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
with overseas
customers. The A0 called for sample invoices and softex forms. On
perusal of the same the AO was of the view that ... invoices are
essentially raised against overseas SAP group entitles and SAP AG.
Softex forms only state that software exports are made pursuant to
agreement dated
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
record an extension letter only on
submission of STPI Approval Invoices (Softex Forms) and that
the assessee has applied for Softex forms which ... received. The assessee also submitted copies of the letter
submitted for Softex forms. On perusal of the same, AO
observed that the assessee
wise P&L accounts and expenditure details. He also called for softex forms filed with STPI authorities and examined the same. The assessing officer ... expenditure details and income details were called for and examined. The softex forms filed with STPI authorities were also called for and were examined
expenditure details. He also called for softex forms filed with STPI authorities and examined the same. The AO obtained particulars of sales break-up, country ... expenditure details and income details were called for and examined. The softex forms filed with STPI authorities were also called for and were examined
expenditure details. He also called for softex forms filed with STPI authorities and examined the same. The assessing officer obtained particulars of sales break ... expenditure details and income details were called for and examined. The softex forms filed with STPI authorities were also called for and were examined
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
