Court :
ITAT Visakhapatnam
Brief :
These appeals by the Revenue and the cross objections by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals)-3, Visakhapatnam, both dated 30/06/2020 for the Assessment Years 2016-17 & 2017-18. Since facts and the issues are common in both the appeals, they are clubbed and heard together and disposed of by way of this consolidated order.
Citation :
ITA 184/VIZ/2020
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