R.K. PANDA, Accountant Member. - The above four appeals filed by the assessee are directed against the separate orders of the CIT(A)-XIX, Mumbai. Appeals in ITA Nos. 428 to 430/Mum./2008 relate to AYs 2001-02, 2003-04 and 2004-05 respectively. The appeal in ITA No.6862/Mum./2008 filed by the assessee is directed against the order dated 2-8-20008 of the CIT(A) XIX, Mumbai and relates to Assessment Year 2002-03. Since common grounds are involved in all these appeals; therefore, these were heard together and are being disposed of by this common order for the sake of convenience.

ITA No. 429/MUM./2008 (FOR AY 2003-04)

2. In grounds of appeal No. 1, the assessee has challenged the order of the CIT(A) in confirming the action of the Assessing Officer in disallowing the deduction of Rs. 2,08,59,707 u/s 80RR of the IT Act, 1961.

2.1 Facts of the case, in brief, are that the assessee is a leading cricketer and filed his return of income on 31-10-2003 declaring total income of Rs. 18,51,06,510. In the computation statement filed along with the return, the assessee had shown salary income of Rs. 16,000 from M/s IDL Ltd; Rs. 19,51,98,706 shown as income from business/profession and Rs. 77,63