taking note of the decision of the Supreme Court in MAK Data (P) Ltd v. CIT (2013) 358 ITR 593 (SC), came to the clear ... placed much reliance on the decision of the Supreme Court in Mak Data (P) Ltd. , case reported in (2013) 358 ITR 593, where the assessee
with the decision of the
Supreme Court in the case of Mak Data (P) Ltd. v. Commissioner of
Income Tax [(2013) 38 taxmann ... 2010 dated 24.5.2010 - Delhi
High Court] and Mak Data P. Ltd. v. Commissioner of Income Tax-II
[SLP (C) No.18389 of 2013 dated
decision of the Hon'ble Supreme Court in MAK Data (P.) Ltd. V. Commissioner of Income-tax-II reported in [2013 ] 38 taxmann ... Madras) which has been rendered following the decision in MAK Data (P.) Ltd. (supra).
11.In the case pertaining to MAK Data
reliance on the
judgment of Supreme Court in the case of Mak
Data (Pvt) Ltd. vs. CIT 358 ITR 593, wherein it
was held that ... distinguishable on facts of
the present case, are listed under:-
(i) MAK Data vs CIT – 358 ITR 593 – SC
(ii) NG Technologies
Supreme Court in the case of Mak
Data (P) Ltd. Vs. CIT, II [reported in (2013) 38 Taxmann.com
448] wherein it was held that ... Supreme Court in the case of Mak Data (P) Ltd., was taken note of
by the Division Bench of this Court, to which
decision of the Hon'ble Supreme Court in Mak
Data (P) Ltd. Vs. CIT -II reported in [2013] 38 taxmann ... Court had an occasion to take note of the
decision in Mak Data (P) Ltd (supra) as well as earlier decisions
Supreme Court in the case of Mak Data (P) Ltd., vs. Commissioner of Income Tax-II [(2013) 38 Taxmann.com 448 (SC)].
8. Heard ... have been satisfied.
19. The Hon'ble Supreme Court in Mak Data (P) Ltd. , (supra), pointed out that the Assessing Officer shall
reliance on the decision of the Hon'ble Supreme in Mak Data P. Ltd., Vs.
Commissioner of Income Tax-II reported ... Taxman 324
(SC)]. The decision in the case of Mak Data was rendered by the Hon'ble
Supreme Court on 30.12.2013, i.e., much
2012 dated 21.01.2013 titled as CIT v. MAK Data Ltd , observed that the assessee had not given any proper explanation with regard to the source ... 2012 dated 21.01.2013 titled as CIT v. MAK Data Ltd. , holding as under:
".........The absence of any explanation is statutorily considered as amounting
Supreme Court in Civil Appeal No.9772 of 2013, dated 30.10.2013 ( Mak Data P. Ltd., vs. Commissioner of Income
