COMMISSIONER OF INCOME TAX Vs. TORRENT PHARMACEUTICALS LTD.

JUDGEMENT

(1.) In all these Tax Appeals, the assessee is the same. Therefore, they are heard together and disposed of by this common judgment.

(2.) Tax Appeal No. 956/2007 arises out of the common order dated 29.12.2006 passed by the Income Tax Appellate Tribunal, Ahmedabad [for short, "the Tribunal"] in ITA No. 1141/Ahd/1999 raising the following questions of law for our determination:

(3.) Tax Appeal No. 698/2008 arises out of the common order dated 29.06.2007 passed by the Tribunal in ITA No.37/Ahd/2002 raising the following question of law for our determination: