In the result, the appeals of the assessee are partly allowed and the appeal of the Revenue is partly allowed
Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar
2,04,51,871 1,94,68,282 (offered in AY 2009-10 2009-10 3,93,89,691/- Amt. of AY 2008-09 = 1,97,81,794/- 1,94,68,282/- (offered in AY Amt. of AY 2009-10 = 2010-11) 1,96,07,897/- Total amount offered