Court :
ITAT Chennai
Brief :
These two appeals are filed by the assessee are directed against separate, but identical orders of learned CIT(A) -19, Chennai both dated 07.12.2017 and pertain to assessment years 2007-08and 2013-14. Since, the facts are identical and issues are common, for the sake of convenience, they were heard together and are disposed of by way of this consolidated order.
Citation :
ITA 697/CHNY/2018
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