Mak Data Ltd on 22 January, 2013
Author: R.V.Easwar
Bench: Badar Durrez Ahmed , R.V.Easwar
THE HIGH COURT OF DELHI ... Judgment delivered on: 22.01.2013
+ ITA No.415/2012
CIT ... Appellant
versus
MAK DATA LTD ... Respondent
Advocates who appeared in this case:
For the Petitioner
2017 Page 2 of 11
291 ITR 519 (SC); MAK Data Pvt. Ltd. v. Commissioner of Income
Tax (2014) 1 SCC 674 and observed ... Pharmaceuticals (supra) was decided, the Supreme Court rendered its
ruling in MAK Data Private Ltd v Commissioner of Income Tax
(supra). The facts there
Gujarat Cypromet
Ltd. , (2019) 103 taxmann.com 346 (SC).
( iv) MAK Data (P) Ltd. v. Commissioner of Income-tax-II , (2013) 38
taxmann ... Tribunal.
18. Likewise, the decision rendered by the Supreme Court in MAK Data
(P) Ltd. v. Commissioner of Income-tax-II , (2013) 38 taxmann
assessee (which led to imposition of
penalty), the Supreme Court, in Mak Data (P) Ltd v Commissioner of
Income Tax 358 ITR 539 (SC) held
after the judgment of
the Supreme Court in the case of MAK Ltd. Data P. Ltd. vs. CIT , (2013)
358 ITR 593 there ... view of the
judgment of the Supreme Court in MAK Data P. Ltd. (supra). The
Tribunal in our view was in error in upholding
Somnath Oil Mills ( 1995) 214 ITR 32 (Guj), MAK Data
P. Ltd. v. CIT ( 2013) 358 ITR 593 (SC), Anantharam Veerasinghaiah
Tribunal has referred to the decision of the Supreme Court in MAK
Data Private Limited versus CIT , (2013) 359 ITR 593 (SC) and decision
been demonstrated to be false by the assessing officer. Even in
MAK Data (supra), the Supreme Court held on facts that the
assessee
Jet Lite (India) Ltd. vs Commissioner Of Income Tax-Xvi on 4 November, 2015
Author
development of Mak World Tracker, which is a Global Positioning System,
along with data-logging and communication module and related sub-
systems. Pursuant thereto, petitioner
