O R D E R

PER BENCH

1. The present appeals by the Revenue and cross objections by the assessee have been filed against the separate impugned orders of even date 24/10/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)-55, Mumbai [“learned CIT(A)”], for the assessment years 2014-15 and 2015-16.

2. Since all the matters pertain to the same assessee and arise out of a similar factual matrix, therefore, as a matter of convenience these matters were heard together and are being decided by way of this consolidated order. With the consent of the parties, the Revenue’s appeal and assessee’s cross objection for the assessment year 2014-15 is considered as a lead case, and the decision rendered therein shall apply mutatis mutandis to the appeal and cross objection for the assessment year 2015-16.

ITA No. 6507/Mum./2024

Revenue’s appeal- A.Y. 2014-15

3. In this appeal, the Revenue has raised the following grounds: –

“1. Whether on the facts and circumstances of the case and in law the Ld. CIT(A) appeal was right in allowing the expenses incurred under the head "Public Relation Expenses" without appreciating the fact that the