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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

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