premise If sale is shown in the software, purchase
must be in the software. This premise collapses because:
a) Barcoding does not bring a purchase ... payments to suppliers for such alleged purchases.
Even system-generated audit logs or internal software trails, if any existed,
could have shown whether corresponding purchase
premise If sale is shown in the software, purchase
must be in the software. This premise collapses because:
a) Barcoding does not bring a purchase ... payments to suppliers for such alleged purchases.
Even system-generated audit logs or internal software trails, if any existed,
could have shown whether corresponding purchase
premise If sale is shown in the software, purchase
must be in the software. This premise collapses because:
a) Barcoding does not bring a purchase ... payments to suppliers for such alleged purchases.
Even system-generated audit logs or internal software trails, if any existed,
could have shown whether corresponding purchase
Audit Report was uploaded on 12.03.2015. The
Ld.AR further submitted that the Audit Report could not be uploaded
because of software problem ... there were
technical bugs crept in the software which hindered the uploading of Tax
Audit Report and hence the assessee could not upload
business of export of Computer Software.
The assessee has been registered as a 100% EOU under the
Software Technology Park Scheme (STPI Unit ... earned from export of Computer Software.
Being 100% EOU, engaged in the business of Export of Computer
Software, the Audit Report in Form
cent Export Oriented Unit (EOU) exporting computer software and hence no part of its income was taxable. Audit report in Form No. 56F required ... only stated that it is a 100 per cent EOU, exporting computer software and no part of its income was taxable. In the statement
notice of the
Assessing Officer by the Audit Wing of the Department. In this
case, when the Audit Wing of the Department found that ... view by way of a reply to the Audit Wing of the Department. Since
the Audit Wing has not accepted the reply filed
were unable to pin-point any specific defect or infirmity in the
audited stand-alone accounts of the eligible unit and rather had made
sweeping ... that separate accounts were
being maintained in SAP software for the eligible unit, which was also
audited and certified by the auditor. According
were unable to pin-point any specific defect or infirmity in the
audited stand-alone accounts of the eligible unit and rather had made
sweeping ... that separate accounts were
being maintained in SAP software for the eligible unit, which was also
audited and certified by the auditor. According
10th Year from the date of commencement
of production of computer software in Software Technology Park.
The year of production referred to in your letter ... that of the undertaking in a "Software Technology Park".
The error therefore, in the Audit Report is to be rectified and the assessee
