Court :
ITAT Chennai
Brief :
These cross appeals filed by the assessee, as well as the Revenue are directed against separate, but identical orders ofthe Commissioner of Income Tax (Appeals)-5, Chennai bothdated 27.12.2017 and pertain to assessment years 2013-14 & 2014-15. Since, facts are identical and issues are common, for the sake of convenience these appeals are heard together and are being disposed of by this consolidated order.
Citation :
ITA 953/CHNY/2018
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