been given a
reasonable opportunity of being heard."
26. In Mak Data Private Limited v. Commissioner of Income ... Department. As observed by
Hon'ble Supreme court in Mak Data Private Limited (supra), the law does
not provide that when an assessee makes
upon a
judgment of the Apex Court in the case of Mak Data Private Limited Vs. C.I.T. reported ... views expressed by the Apex Court in the case of Mak Data Private Limited
(supra) wherein it was held that " explanation to Section
Supreme Court in Civil Appeal
No.9772 of 2013, dated 30.10.2013 ( Mak Data P. Ltd., vs. Commissioner
of Income
Supreme Court in Civil Appeal
No.9772 of 2013, dated 30.10.2013 ( Mak Data P. Ltd., vs. Commissioner
of Income
Supreme Court in Civil Appeal
No.9772 of 2013, dated 30.10.2013 ( Mak Data P. Ltd., vs. Commissioner
of Income
Supreme Court in Civil Appeal
No.9772 of 2013, dated 30.10.2013 ( Mak Data P. Ltd., vs. Commissioner
of Income
Supreme Court in Civil Appeal
No.9772 of 2013, dated 30.10.2013 ( Mak Data P. Ltd., vs. Commissioner
of Income
Supreme Court in Civil Appeal
No.9772 of 2013, dated 30.10.2013 ( Mak Data P. Ltd., vs. Commissioner
of Income
Supreme Court in Civil Appeal
No.9772 of 2013, dated 30.10.2013 ( Mak Data P. Ltd., vs. Commissioner
of Income