R.P. Tolani, Judicial Member - These are cross-appeals, filed by the assessee as well as the revenue, against the order dated 28-03-2013 passed by the CIT (Appeals-l), New Delhi, relating to assessment year 2009-10. Both the appeals are heard together and disposed of by a consolidated order for the sake of convenience. Respective grounds raised are as under:

Revenue's appeal: (ITA No. 3512/Del/2013):

"1. The order of ld. CIT (A) is not correct in law and facts.

2. On the facts and in the circumstances of the case, the ld. CIT(A) has erred in deleting the addition of Rs. 26,66,105/- made by AO on account of disallowance out of interest expenditure on the basis of findings of special auditors in their audit report under section 142(2A) of I. T. Act, 1961.

3. On the facts and circumstances of the case the ld CIT(A) has erred in deleting the addition of Rs. 6,62,19,260/- made by AO on account of expenditure by invoking the provisions of section 40A(2)(b) of the IT. Act. on the basis of findings of special auditors in their audit report under section 142(2A) of IT. Act, 1961.

4. On the facts and circumstances of the case the ld. CAT(A) has erred in deleting the addition of Rs.48,15,804/- out of total disallowance of Rs.55,01,261/- made by AO on account of disallowance out of expenses as capital in nature on the basis of findings of special auditors in their audit report under section 142(2A) of IT Act, 1961.

5. On the facts and circumstances of the case the ld. CIT(A) has erred in deleting the addition of Rs. 44,05,688/- made by AO on account of treatment of expenses relating to anti-virus software in the nature of the prepaid expenses on the basis of findings of special auditors in their audit report under section 142(2A) of I.T. Act, 1961.

6. On the facts and circumstances of the case the ld. CIT(A) has erred in deleting the addition of Rs. 66,81,102/- made by AO on account of excessive depreciation on UPS on the basis of findings of special auditors in their audit report under section 142(2A) of IT. Act, 1961.

7. On the facts and circumstances of the case the ld. CIT(A) has erred in deleting the addition of Rs. 72,99,852/- made by AO on account of out of excessive depreciation on printers on the basis of findings of special auditors in their audit report under section 142(2A) of IT. Act. 1961.

8. On the facts and circumstances of the case the ld. CIT(A) has erred in deleting the addition of Rs. 1855,58,99,424/- made by AO on account of being 35% of the total amount of deposit collected during the year by the assessee under various deposits mobilization schemes, as unexplained deposit on the basis of findings of special auditors in their audit report under section 142(2A) of I. T. Act, 1961.

9. On the facts and circumstances of the case the ld. CIT(A) has erred in deleting the addition of Rs. 185,02,71,929/- out of total disallowance of Rs. 467,96,79,775/- made by AO on account of provision of interest as excessive on account of change in accounting policy on the basis of findings of special auditors in their audit report under section 142(2A) of IT. Act, 1961.

10. On the facts and circumstances of the case the ld. CIT(A) has erred in deleting the addition of Rs. 12,98,355/- out of total disallowance of Rs. 13,10,627/- made by AO on account of invoking the provisions of section 41(1) of the Income-tax Act, 1961 on the basis of findings of special auditors in their audit report under section 142(2) of IT. Act, 1961.

11. On the facts and circumstances of the case the ld. CIT(A) has erred in deleting the addition of Rs. 8,88,997/- made by AO under section 41(1) of the Income-tax Act, 1961 on the basis of finding of special, auditors in their audit report under section 142(2A) of I.T Act, 1961.

12. On the facts and circumstances of the case the ld. CIT(A) has erred in deleting the addition of Rs. 15,04,12,669/- made by AO under section 41(1) of the Income-tax Act, 1961 on the basis of findings of special auditors in their audit report under