Director of Electronic Service Delivery shall get such application software audited by a third party agency, as to ensure its security, reliability, performance and consistency ... deemed necessary by an agency empaneled as an information security auditing organization. (2) The audit referred to in sub-rule (I) may cover aspects such
Creation of secure application software for Electronic Service Delivery.
(1) The Competent Authorities shall get appropriate application software created, using which, the Signing Authorities, shall ... Director of Electronic Service Delivery shall get such application software audited by a third party agency, as to ensure its security, reliability, performance and consistency
pits, fire alarm
system and O&M organization, procedure audit, system audit, software and hardware
update etc. The payment was made as per mutual
audited and submit the tax audit
report, the AO initiated penalty proceedings u/s. 271B . The assessee
submitted before the AO that the audit report ... outdated software which was based on DOS. As software based on
DOS became obsolete due to continuous advancement of technology.
Therefore, the new software
without appreciating the fact that the amount
represents computer software expenses and as per the audited financial
statements and are prepared as per Schedule ... that the assessee itself has reported in the tax audit report that
expenditure incurred towards software expenses is capital in nature which
is not allowable
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
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
TALLY
software on Computer and have filed regular Income Tax
returns along with Profit & Loss Account and Balance Sheet
which were audited ... TALLY software on Computer
and have filed regular Income Tax returns along with Profit & Loss Account
and Balance Sheet which were audited
Service
Provider to slop accessing and/or using
certain Optional Software (unless Optional
Software has already been remotely removed
from the IT Service Provider equipment ... software and Optional
Software. The IT Service Provider shall co-
operate with S111 in carrying out such audit.
ARTICLE 5. INDEMNITY.
5.2.1. By SITI.
SITI
observed from the audited accounts of the assessee company that it has three
segments viz BPO, Software Development and Support Sales. The segment result relating ... following reasons :-
(a) Segmental produced is not part of the audited financial statements adopted by the
members.
(b) Simply producing the certificate for making segmental
