special audit report dated 23.09.2014. The reference in
the special audit report is tabulated hereunder:
Expense Head Pg. No of Special
Audit Report
Software support ... with at
following pages of the special audit report:
Expense Head Pg. No of Special
Audit Report
Software support charges Page 23
Shared service cost
make selection full-proof, a software was
got prepared. After getting software, it was sent for audit so that
it is properly examined keeping ... record
shows that a software was prepared by engaging an independent
firm. The aforesaid software was then sent for audit to find
these certifications.
4. The 'Pre & Post Poll Software & Hardware Audit' made by
ECIL on every EVM. Give the dates & details ... concerned District Electoral Officer (DEO).
He informed that software and hardware audit comes under First Level
Checking (FLC) which is done for every
assessee.
26. Ld. DRP held that this company is in software development, passed the
employee cost filter, there is no evidence of increase in margin ... engineering design services and expanded its foray of services to add software
service capabilities and as per page 53 of annual report, segment wise breakup
being taken up for final
disposal on all other grounds.
PROVISION OF SOFTWARE DEVELOPMENT SERVICES (Hyderabad Unit)
3. The first issue raised by the assessee ... engaged, inter alia, in
rendering Software development services and Information Technology
Enabled Services (ITES). The assessee filed Audit Report in Form no.
3CEB declaring
M/S Prathibha Jewellery House , ... vs The Deputy Commissioner Of Income Tax ... on 17 August
claimed that it is a 100% export
oriented software technology park unit. As per the audit report,
assessee is in the business of hardware engineering
apart from
providing software development services TSL was involved in product development, trading in
software and giving licenses for use of software,that ... involved in development and sale of software products,that Segmental break-up of RPT was
not apparent from audited financials.
5.1.He referred
Board while
finalizing the quarterly audit report for September 2009. The
tally software available during that time facilitated entries in
the ledger for a prior ... does not come to the help of the appellant
because if the audit disclosures were factored in by the public they would
have taken their
development and export ofcomputer software and not in providing
technical services outside India.Assessee submitted copies of Audit
Report under section 56F in respectof each ... India
eligible unit was engaged in the development andexport of
computer software. Before the AO the assessee submitted
thatwordings & quot attributable to the delivery
