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
notional interest
on delayed consideration for supply of
equipment and licensing of software is
taxable in the hands of assessee as
interest from vendor financing ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has equally earned interest
notional interest
on delayed consideration for supply of
equipment and licensing of software is
taxable in the hands of assessee as
interest from vendor financing ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has equally earned interest
notional interest
on delayed consideration for supply of
equipment and licensing of software is
taxable in the hands of assessee as
interest from vendor financing ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has equally earned interest
notional interest
on delayed consideration for supply of
equipment and licensing of software is
taxable in the hands of assessee as
interest from vendor financing ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has equally earned interest
notional interest
on delayed consideration for supply of
equipment and licensing of software is
taxable in the hands of assessee as
interest from vendor financing ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has equally earned interest
notional interest
on delayed consideration for supply of
equipment and licensing of software is
taxable in the hands of assessee as
interest from vendor financing ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has equally earned interest
notional interest
on delayed consideration for supply of
equipment and licensing of software is
taxable in the hands of assessee as
interest from vendor financing ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has equally earned interest
notional interest
on delayed consideration for supply of
equipment and licensing of software is
taxable in the hands of assessee as
interest from vendor financing ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has equally earned interest
notional interest
on delayed consideration for supply of
equipment and licensing of software is
taxable in the hands of assessee as
interest from vendor financing ... appellant.
(ix) The appellant has accepted that the license of
customized software is not sale, but royalty, and
(x) The appellant has equally earned interest
