2013 (7) TMI 954

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.... appeals by the Revenue are directed against two separate orders of the Ld. CIT(A)-6, Mumbai dt.15.3.2012 pertaining to A.Yrs. 2002-03 and 2005-06. As common issues are involved in both these appeals, they were heard together and disposed of by this common order for the sake of convenience and brevity. 2. In both the appeals, the Revenue has raised following grounds: "1. On the facts and in the ....