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Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI S. RIFAUR RAHMAN
ORDER PER S. RIFAUR RAHMAN, A.M. The captioned appeals filed by the Revenue are directed against the respective orders passed by the CIT(A)-50, Mumbai dated 24.07.2019 for AYs 2013-14 & 2015-16. As the issue involved in the captioned appeals are inextricably interlinked or in fact interwoven and having common issue, the same are therefore being taken up and disposed off by way of a consolidated order. Facts being identical we begin with the AY 2013-14.