COMMISSIONER OF INCOME TAX Vs. DELOITTE TOUCHE TOHMASTU

JUDGEMENT

(1.) These four appeals under Sec. 260A of the Income Tax Act brought by revenue to assail common order dtd. 11/4/2022 passed by the Income Tax Appellate Tribunal are taken up together for disposal on account of similar legal and factual matrix. These appeals registered as ITA 399/2022, ITA 402/2022, ITA 403/2022, and ITA 404/2022 pertain to Assessment Years 2008-09, 2009-10, 2010-11 and 2011-12 respectively. On issuance of notice, the respondent/assessee entered appearance through counsel. We heard learned counsel for both sides and perused the written submissions filed by them.

(2.) Briefly stated, circumstances leading to these appeals are as follows.

(3.) In the above backdrop, following solitary substantial question of law as proposed by learned counsel for appellant/revenue was framed: