2012 (11) TMI 1245

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....al, AM : These three appeals by the Revenue relate to assessment years 2004-2005, 2005-2006 and 2006-2007. Since common grounds have been raised in these appeals, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. 2. In all the appeals the Revenue is aggrieved against the direction of the learned CIT(A) to reduce the disallowance of ille....