(1.) THESE are the Cross Appeals filed by the Revenue as well as Assessee emanate out of Order dated 24.12.2012 passed by the Ld. CIT(A) -XXXIII) - New Delhi pertaining to assessment year 2006 -07.
(2.) THE grounds raised in the Revenue's Appeal 1532/Del/2013 (AY. 2006 -07) reads as under: - -
(3.) THE order of the CIT(A) is erroneous and is not tenable on facts and in law.