SFDC Ireland was not selling standard off-the-shelf and non-
customized downloadable software and that it was in fact offering a
comprehensive service experience ... SFDC products themselves are explained to be a software
which enables businesses to manage customers and prospect
9
PE
10
CRM
W.P.(C) 14636
software services,
which were in the nature of developing and supplying customized
software and related software services during the financial year (FY)
2003-2004 relevant ... unit was catering
only to one customer, namely GE-GDC, with regard to the provision of
software development services. The AO reasoned that since
certified
company, engaged in development of Information Technology
Solutions, customized software and providing solutions for e-
governance and IT fields, such as SPEC WIZARD, TENDER ... services.
The MoU specifically records that the Petitioner has developed software
applications as software of Respondent No.2 and its expression of interest.
The purpose
company is a purely software
development company.
2. Software Development Process: We are Pure
Software Development Service provider and Software
Description is attached ... software development company but whether it
develops customised software for each of its companies on
sells/licences software, products, developed by it, to its customers
company is a purely software
development company.
2. Software Development Process: We are Pure
Software Development Service provider and Software
Description is attached ... software development company but whether it
develops customised software for each of its companies on
sells/licences software, products, developed by it, to its customers
Sanjay Kansal vs Assistant Director, Ed on 9 May, 2024
Author: Amit Sharma
Bench: Amit
claims to be engaged
in the business of aggregating and customizing various software and
hardware products/solutions to the bespoke security needs of its clients
customer
lists, software (including all owned software and all third party software
licenses), technical information, data, databases (including but not
limited to customer data, sales
basis of the data
maintained on a Customer Relation Management (CRM) system software
set up by the respondent/claimant; (ii) from the CRM data
operation of certain licensed software as also to prevent the Respondents
from disrupting the utilisation of software licenses from Respondent No. 1.
6. The petition ... maintain the smooth
operation of credit card-related software, ensuring uninterrupted service
delivery, customer satisfaction, and compliance with financial regulations.
19. A perusal of relevant
