ORDER

These two appeals have been filed on behalf of assessee against the order of the learned CIT(A), dated 4-5-2005 and 27-5-2005, on the following grounds:--Assessment year 1999-2000The learned CIT(A) erred in maintaining the determination of Turnover at Rs.12;744,315 which includes the following which are not turnover as defined in Explanation to 80D.Subsidies Rs.2,791,066Donation Rs. 161,301Profit on SSC Rs. 417,909Exchange gain Rs. 976,218Total Rs. 4,346,494* The learned CIT(A) erred in maintaining the amount payable under section 80D at Rs.63,872 which is erroneously worked out as this amount includes 80D on items not includible amounting to Rs.4,346,494 detailed in para. 1 above.* The learned CIT(A) further erred in not directing the Taxation Officer to consider the tax paid amounting to Rs.24,443 under section 80B while computing the tax payable under section 80D.* The learned CIT(A) erred in not directing the Taxation Officer to allow credit for tax paid amounting to Rs.24,443 paid...