(1.) These two appeals by the Revenue, arise out of the common order dated September 17, 2013 in ITA No.1319 & 1433/Bang/2012 passed by ITAT,Income Tax Appellants Tribunal, Bengaluru Bengaluru Bench 'C'. These appeals have been admitted to consider the following questions of law:
(2.) Hence, they are disposed of by this common order.
(3.) Heard Shri. K.V. Aravind, learned Standing Counsel for the Revenue and Shri. K.K.Chaitanya, learned Senior Advocate for the assessee.