Mak Data Ltd., New Delhi vs Assessee on 17 February, 2010
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH "E" DELHI)
BEFORE SHRI ... Assessment year: 2004-05
M/s. Mak Data Limited, Income Tax Officer,
E-58, Greater Kailash Part I, New Delhi. V. Ward
Agra/2015, dated 19.05.2017.
(c) "Mak Data (P) Ltd. vs. CIT", Civil Appeal No.9772/2013 (SC).
( d) "Gujarat State Financial Services ... after distinguishing
the cases relied on by the Revenue, namely, 'Mak Data (P) Ltd.' (supra), 'K.P.
15
Madhusudhanan ' (supra
Angidi Chettiar ", 44 ITR 739 (SC).
(b) "Mak Data (P) Ltd. vs. CIT", Civil Appeal
No.9772/2013 (SC).
( c) "Gujarat ... Agra/2018
on by the Revenue, namely, 'Mak Data (P) Ltd.' (supra), 'K.P.
Madhusudhanan' (supra), 'Zoom Communication
Angidi Chettiar ", 44 ITR 739 (SC).
(b) "Mak Data (P) Ltd. vs. CIT", Civil Appeal
No.9772/2013 (SC).
( c) "Gujarat ... after distinguishing the cases relied
on by the Revenue, namely, 'Mak Data (P) Ltd.' (supra), 'K.P.
Madhusudhanan' (supra), 'Zoom
Angidi Chettiar ", 44 ITR 739 (SC).
(b) "Mak Data (P) Ltd. vs. CIT", Civil Appeal
No.9772/2013 (SC).
( c) "Gujarat ... after distinguishing the cases relied
on by the Revenue, namely, 'Mak Data (P) Ltd.' (supra), 'K.P.
Madhusudhanan' (supra), 'Zoom
India
in the case of [2013] 38 taxmann.com 448 (SC), MAK Data (P.)
Ltd., the appellant's contentions that since that addition ... Supreme Court of India
in the case of MAK Data Pvt. Ltd. vs. CIT reported in 358 ITR 593.
The learned DR vehemently supported
placing reliance on
judgment of Hon'ble Supreme Court in MAK Data Pvt. Ltd.
(supra). The observation of Hon'ble Supreme Court ... MAK Data
Pvt. Ltd. (supra) is as under :-
"7) The AO, in our view, shall not be carried away by the
plea
Supreme Court in the case of
MAK Data (P) Ltd. v. CIT reported in [2007] 161 Taxman 340 (SC),
opined that additions made towards undisclosed ... judgement of the Supreme Court of India in case of MAK Data
(P) Ltd Vs. Commissioner of Income-tax-II reported in "MAK Data
Bangalore
ITAT)
- The CIT(A) has contended that mere - MAK Data (supra) ruling is in the context
acceptance of tax liability will ... Supreme Court ("SC") in MAK under Explanation 1 of section 271(1)(c)
Data
Bangalore
ITAT)
- The CIT(A) has contended that mere - MAK Data (supra) ruling is in the context
acceptance of tax liability will ... Supreme Court ("SC") in MAK under Explanation 1 of section 271(1)(c)
Data
