Gold Coin Health Food (P.) Ltd. 172
Taxman 386 (SC), MAK Data P. Ltd. v. CIT 38 taxmann.com 448 (SC), B.A.
Balasubramaniam ... Explanation 4 which is not the case here.
(SC)
6. MAK Data P. Ltd. vs. CIT It merely provides that the AO is not required
show-cause notice earlier.
16. Reliance placed by the revenue upon Mak Data Private
Limited ... indicated that the
disclosures were made only by piecemeal. Relying upon Mak Data
14
ITA.NOs. 4941, 4942 & 4943/MUM/2018
M/s Coast
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
Delhi High Court, in the case of CIT v/s Mak
Data Ltd., ITA No.415/2012 , order dated: 22.01.2013 held that even
the surrender ... income without explanation attracts penalty. In the
case of Mak Data Ltd. (supra), a survey u/s 133A was conducted on
the assessee
Supreme Court decision in the case of MAK Data (P.) Ltd. v. CIT [2013]
358 ITR 593/38 taxmann.com 448. The surrender of income ... judgment
of Hon'ble Supreme Court in the case of MAK Data (P.) Ltd. (supra).
But for imposing the penalty under Explanation
Supreme Court decision in the case of MAK Data (P.) Ltd. v. CIT [2013]
358 ITR 593/38 taxmann.com 448. The surrender of income ... judgment
of Hon'ble Supreme Court in the case of MAK Data (P.) Ltd. (supra).
But for imposing the penalty under Explanation
Supreme Court decision in the case of MAK Data (P.) Ltd. v. CIT [2013]
358 ITR 593/38 taxmann.com 448. The surrender of income ... judgment
of Hon'ble Supreme Court in the case of MAK Data (P.) Ltd. (supra).
But for imposing the penalty under Explanation
judgment of the
Hon‟ble Supreme Court in the case of MAK Data Pvt. ltd. Vs. CIT
(2013) 358 ITR 593 (SC), it was submitted ... Apex court in the case of MAK Data P. Ltd. Vs. CIT (2013)
358 ITR 593 (SC), we find that the same is distinguishable
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 decision in the case of MAK Data (P.) Ltd. v. CIT [2013]
358 ITR 593/38 taxmann.com 448. The surrender of income ... judgment
of Hon'ble Supreme Court in the case of MAK Data (P.) Ltd. (supra).
But for imposing the penalty under Explanation
