Supreme Court in the case of MAK Data Pvt Ltd V CIT [2013] 38
taxmann.com 448 (SC) wherein the Hon'ble Supreme Court ... ratio laid down by
the Hon'ble Supreme Court in MAK Data Private Limited v. CIT
[2013] 358 ITR 593 (SC) is clearly distinguishable
various judicial
precedents including Dharmendra Textile Processors (295 ITR
244), MAK Data (38 taxmann.com 448),
448) and Zoom
Communication ... returns."
vs. CIT (Supreme
(viii) Further, in the case of MAK Data P. Ltd vs.
Court) the Hon'ble Supreme Court has held
deterrent purpose of
Section 270A.
h. Judicial Precedents Supporting Revenue
• In Mak Data P. Ltd. v. CIT [2013] 358 ITR 593 (SC), the Supreme
Court ... gets vitiated.
h) Judicial Precedence- SC decision in the case of Mak Data
expenses pertaining to car
expenses and depreciation.
In the case of MAK Data ... facts of the instant case with the facts
of " Mak Data Pvt Ltd vs CIT ( 2013) 358 ITR 593 ( SC )" relied upon
decision of Hon'ble Supreme Court in the case of
MAK Data Pvt. Ltd., vs. CIT [2013] 358 ITR 593 (SC), decision ... judgment of the Hon'ble Supreme Court
in MAK Data Pvt. Ltd. Vs. CIT (2013) 358 ITR 593 (SC) for bolstering his
submission that
Supreme Court in the case of Mak Data (P) Ltd. Vs. CIT, II
[reported in (2013) 38 - 12 - ITA Nos.905 to 912/Chny/2020 ... Supreme Court in the case of Mak Data (P) Ltd., was taken
note of by the Division Bench of this Court, to which
Supreme Court's decision in MAK Data (P.) Ltd. v. CIT
[2013] 358 ITR 593 (SC), which held that where income was surrendered
following ... justified.
The Ld. AR submitted that the facts of MAK Data differ from the present
case. In MAK Data, the assessee merely disclosed income
Supreme Court's decision in MAK Data (P.) Ltd. v. CIT
[2013] 358 ITR 593 (SC), which held that where income was surrendered
following ... justified.
The Ld. AR submitted that the facts of MAK Data differ from the present
case. In MAK Data, the assessee merely disclosed income
Learned Senior Standing Counsel for
Revenue pressed into service MAK Data P.
Ltd. Vs. Commissioner of Income ... beyond the
assessing officer in cases of non-
application of mind. MAK Data Systems case
deals with penalty under Section
Supreme Court in Civil Appeal
No.9772 of 2013, dated 30.10.2013 ( Mak Data P. Ltd., vs. Commissioner
of Income
