THE COMMISSIONER OF INCOME TAX AND ASSISTANT COMMISSIONER OF INCOME TAX Vs. TEHRI HYDRO DEVELOPMENT CORPORATION

JUDGEMENT

(1.) IN all these three appeals, preferred under Section 260 -A of the Income Tax Act, 1961, common questions of law are involved, as such, the appeals are being taken up together, for their disposal.

(2.) THE common questions of law involved in these appeals are as under:

(3.) WE have heard learned Counsel for the parties and perused the impugned orders passed by the ITAT.