Court :
 ITAT Mumbai
Brief :
  These three appeals pertain to the same assessee, involve some common issues and were heard together. As a matter of convenience, therefore, both of these appeals are being disposed of by way of this consolidated order.
Citation :
  ITA Nos: 7523/Mum/2014, 5827/Mum/2015, and 484/Mum/2017
 
			
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