Court :
ITAT Chennai
Brief :
These cross appeals filed by the Revenue and assessee are directed against separate, but identical orders of the learned CIT(A)-15, Chennai, both dated 27.12.2017 and pertain to assessment year 2013-14 & 2014-15.Since, facts are identical and issues are common, for the sake of convenience,these appeals filed by the Revenue and assessee were heard together and are being disposed off by this consolidated order.
Citation :
ITA 1356/CHNY/2018
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