(1.) FIRST two references are at the instance of assessee, whereas the remaining two are at the instance of Revenue. In IT Ref. No. 372 of 1983, the following two questions have been referred for opinion of this Court :
(2.) IN IT Ref. No. 86 of 1985, three questions have been referred for our opinion, which read as under :
(3.) IN IT Ref. No. 90 of 1986, the following two questions are referred for our opinion;