(1.) IN all these I. T. R. Cs. since the controversies are common, they are decided by this common order. The INcome-tax Appellate Tribunal has referred the following questions of law :
(2.) IN I. T. R. C. No. 4 of 1996, the following question of law has been referred :
(3.) IN I. T. R. C. No. 745 of 1998, the following questions of law have been referred :