P.K. Bansal, Accountant Member. - These appeals filed by the assessee against the orders of CIT(A) since have the common issues, therefore, they are being disposed of by this common order for the sake of convenience.

In ITA No. 447/Agra/2006, the assessee has raised following effective grounds :

"1.That having regard to the facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in confirming the disallowance of the deduction claimed by the appellant under section 80-IA/80-IB and restricting the claim of Rs. 44,54,807 to Rs. 27,73,066.

2.That having regard to the facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in confirming the disallowance of Rs. 1,32,913 out of mobile, telephone and car expenses.

3.That having regard to the facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in making an addition of Rs. 1982 on account of closing balance of MODVAT."

4.That having regard to the facts and circumstances of the case, ld. CIT(A) has erred in law and on facts in charging interest under section 234B and 234C."

2. The effective grounds raised in ITA No. 698/Agra/2008 read as under :

"1.That having regard to the f