THE COMMISSIONER OF INCOME TAX Vs. YASHODA SHETTY

JUDGEMENT

(1.) The Revenue has preferred these appeals against the order passed by the Income Tax Appellate Tribunal (hereinafter referred as 'Tribunal')

(2.) All these appeals are preferred against the common order passed by the Tribunal where a common question of law is involved. Therefore, they are taken up for consideration together and disposed of by this common judgment.

(3.) The common substantial question of law which is framed in this appeal is as under:-