Case Law Details
ORDER
Abraham P. George, Accountant Member
These are cross appeals of assessee and Revenue respectively for assessment years 2006-07 and 2007-08, directed against the orders dated 28.6.2010 of Commissioner of Income Tax (Appeals)-III, Chennai, for respective assessment years.
2. Except for one issue appearing in the appeal of the Revenue for assessment year 2007-08, other issues are common and therefore, these appeals are disposed of through a consolidated order.
3. For both the assessment years, assessee as well as Revenue are aggrieved against the order of CIT (Appeals) with regard to disallowance made under Section 14A of Income-tax Act, 1961 (in short ‘the Act’).
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