IN THE ITAT, MUMBAI BENCH

C.N. PRASAD, J.M. & MANOJ KUMAR AGGARWAL, A.M.

Liebherr India (P) Ltd. v. DCIT

I.T.A. Nos. 4213, 3497/Mum/2017 & 1856, 1857/Mum/2018

22 May, 2020

Assessee by: K.K. Ved and Urvi Mehta-learned Authorised Representatives

Revenue by: Michael Jerald-Learned Sr. Departmental Representative

Manoj Kumar Aggarwal, A.M.

1.1 Aforesaid appeals by assessee for assessment years (AYs) 2010-11, 2011-12, 2013-14 & 2014-15 contest separate orders of learned first appellate authority. Since common issues were involved, the appeals were heard together and are now being disposed-off by way of this common order for the sake of convenience and brevity.

1.2 The learned Authorised Representative, placed on record a chart in support of issues raised in the appeal. We have carefully heard the arguments advanced by both the representatives and perused relevant material on record. In the above background, the appeal for assessment year 2010-11 is taken up first.