Dcit, Bangalore vs M/S Hewlett Packard Globalsoft Pvt. ... on 3 June, 2022
contracts/SOWs
executed by the undertaking which specifies the efforts
and revenue, softex forms certified by the STPI/SEZ
authorities, and FIRCs linked with such ... softex forms
evidencing the realization of the export bills raised. The
deduction cannot be curtailed/restricted in an ad-hoc
manner based on estimate across