(1.) The common question of law which arises in all the three appeals by the revenue relates to the assessment of the perquisites in the hands of the respective assessees. In ITA No.942/2010 the substantial question of law is as under:-
(2.) In ITA No. 546/2010 the substantial question of law is as under:-
(3.) In ITA No.258/2010 the substantial question of law is as under:-