In the result, appeal filed by the assessee as well as Revenue stand partly allowed
Bench: Shri Inturi Rama Rao, Accontant Member & Shri Sandeep Singh Karhail
2. Since identical issues are involved in these appeals, they were heard together and are being disposed of by this consolidated order, for the sake of convenience. First, we take the appeal filed by the assessee and Revenue for assessment year 2020-2021, for adjudication. ITA No.81/Coch/2024 : (Assessee’s Appeal) ITA No.50/Coch/2024 : (Revenue’s Appeal) 3. Briefly, the facts