- (1.) In both these appeals common question of law and facts are involved hence they are decided by this common judgment.
(2.) By way of these appeals, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal of the assessee and dismissed the appeal of the department.
(3.) Counsel for the appellant has framed the following substantial questions of law:- Appeal No.297/2017 (i) Whether on the facts and in the circumstances of the case the learned ITAT is justified in deleting the addition of Rs.39,82,710/- made by AO on account of disallowance under Section 14A read with Rule 8D. (ii) Whether on the facts and in the circumstances of the case the learned ITAT is justified deleting the addition of Rs.26,52,569/- made by the AO u/s 80IA. (iii) Whether on the facts and in the circumstances of the case the learned ITAT is justified deleting the addition of Rs.1,00,45,602/- made by the AO on account of disallowance of claim of VAT reimbursement. Appeal No.299/2017 (i) Whether on the facts and in the circumstances of the case the learned ITAT is justified in deleting the addition of Rs.53,27,138/- made by AO on account of disallowance under Section 14A read with Rule 8D. (ii) Whether on the facts and in the circumstances of the case the learned ITAT is justified deleting the addition of Rs.1,63,56,577/- made by the AO on account of disallowance of claim of VAT reimbursement. ;